the raw materials using the planned cost accounting in accounting teaching is a difficult,especially the"material cost difference" account,the students in the learning process of a difficult to master the content,this article from the characteristics of vocational technical education,and combined with their own teaching practice,the teaching of this chapter is a superficial analysis and discussion,the plan cost method to make the students can better grasp of this accounting in a certain time,and can be applied to practice.
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