An Application of a Manufacturing Activity Simulation Board for Teaching Product Costing

摘要

This paper presents a feasibility study of using a manufacturing activity simulation board as a teaching tool for product costing. The manufacturing activity simulation board has been developed for teaching product costing in a virtual manufacturing setting. This setting and goal of the board has been designed to appeal to engineering students based on the basic principles of cost accounting. Hands-on manufacturing activities are incorporated in order to enable the user to be familiar with cost accounting between manufacturing activities and their costs. In this research, we tested the feasibility of introducing the use of the simulation board in the regular cost engineering course. Preliminary evaluations indicated that the board could be successful in achieving these objectives.