基于行動(dòng)學(xué)習(xí)的成本管理會(huì)計(jì)課程教學(xué)研究

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摘 要 行動(dòng)學(xué)習(xí)法是一種由內(nèi)部人解決內(nèi)部問(wèn)題的自我學(xué)習(xí)模式，文章利用GROW模型將行動(dòng)學(xué)習(xí)法運(yùn)用于專業(yè)課程教學(xué)設(shè)計(jì)中，以成本管理會(huì)計(jì)課程為例，構(gòu)建了教師針對(duì)具體問(wèn)題從目標(biāo)設(shè)定，到分析現(xiàn)狀提出方案，再到形成計(jì)劃反思質(zhì)疑的教學(xué)設(shè)計(jì)體系，有利于教學(xué)方案的有效制定。

關(guān)鍵詞 行動(dòng)學(xué)習(xí)法；GROW模型；成本管理會(huì)計(jì)；教學(xué)模式

中圖分類號(hào)：G424                             文獻(xiàn)標(biāo)識(shí)碼：A     DOI：10.16400/j.cnki.kjdk.2025.03.023

Research on the Teaching of "Cost Management Accounting"

Course Based on Action Learning

SHANG Yu， LI Chenshu

（School of Management， China University of Mining & Technology（Beijing）， Beijing 100083）

Abstract Action learning is a self-learning model where insiders solve internal problems. In this paper， the GROW model is used to apply the action learning method to the instructional design of professional courses. Taking the Cost Management Accounting course as an example， an instructional design system is constructed for teachers to go from goal-setting for specific problems， to analyzing the current situation and proposing solutions， and then to forming plans and reflecting and questioning. This is conducive to the effective formulation of teaching plans.

Keywords action learning; GROW model; Cost Management Accounting; teaching mode

行動(dòng)學(xué)習(xí)法是由英國(guó)管理學(xué)家Reg Revans提出的一種學(xué)習(xí)過(guò)程，在這個(gè)過(guò)程中成員建立學(xué)習(xí)小組分享經(jīng)驗(yàn)，根據(jù)具體經(jīng)驗(yàn)總結(jié)出新的見(jiàn)解，并在解決問(wèn)題的情境下進(jìn)行實(shí)踐，以檢驗(yàn)經(jīng)驗(yàn)的正確性。（剩余3851字）