知识管理理念在成本会计教学中的应用研究

摘要

伴随着知识经济的兴起，知识管理在教育教学领域的应用越来越广泛，其突出特点在于实现显性知识与隐性知识的相互转化，从而实现知识的流通、增值和拓展，促进知识创新。文章阐述了知识管理在教学中的作用，在分析现有成本会计教学过程中存在问题的基础上，引入知识管理理念，从建立学习型组织等几方面对教学活动提出对策建议，以提高学生综合应用能力和实践能力。%With the development of knowledge economy, knowl-edge management is more used in education. It includes explicit knowledge and tacit knowledge, that will work together to achieve the circulation and development of knowledge, and then promote knowledge innovation. This article concerns about the use of knowledge management in teaching. Based on the problems in cost accounting teaching, it introduces knowledge management and delivers some suggestions such as the establishment of learning organizations, etc. to enhance students' comprehensive ability and practical ability.