Reference no: EM133293402

Sumarise the following:

Use the Intelligent Practice Platform to Improve the Analysis and Decision-Making Ability of Management Accounting Students.

The platform takes mobile internet and APP technology as the core, and builds a comprehensive practical ability platform with ERP (Enterprise Management Sand Table System) and VBSE (Virtual Business Social Environment) complementing each other.

1. ERP sand table system builds a practical training platform integrating strategy and decision-making for practical teaching of management accounting. By using intuitive sand table system platform software, it integrates market variables and simulates the operational processes of enterprise planning, R&D, procurement, production, sales, financial verification, financing and investment management, etc. Through this platform, students can not only learn management knowledge, experience management skills and teamwork. Through ERP sand table simulation training, students can experience the whole process of strategy formulation, business decision-making and performance analysis, deeply experience the whole process dynamics of enterprise management activities, see through enterprise activities such as product research and development, financing and investment, business analysis, cost control, risk management and control, performance evaluation, cash flow management, etc. from a financial perspective, and experience the way and process of financial and business integration, thus making the practical teaching content of management accounting more three-dimensional and visualized, laying a solid foundation for training high-quality management accounting talents

2. VBSE training system is a panoramic simulation system of enterprise management, including manufacturing enterprise management system and panoramic simulation system of business management of commercial enterprises and circulation (logistics) enterprises. It provides students with complete business operation training of manufacturing enterprises, commercial enterprises and circulation enterprises, and sets up corresponding departments and posts according to the general situation of enterprises to provide students with role-based training. The VBSE training system profoundly interprets the behavior-oriented philosophy and embodies the ability-based educational thought. The basic goal of VBSE training is to train practical post personnel with high potential and overall view. This goal coincides with the goal of training management accounting talents in colleges and universities.

3. Embedded innovation and entrepreneurship ability integration practice platform. The current situation of college students in China is lack of practical ability, and many problems are reflected in the theoretical level. It is possible to embed innovation and entrepreneurship training and practice, so that students can understand and experience the way of management. Therefore, to develop the practical teaching of management accounting course, it is necessary to infiltrate the content and factors of entrepreneurship education into the practical teaching of management accounting major, and set up a perfect integrated practice platform of innovation and entrepreneurship ability according to innovation and entrepreneurship education. This platform enables students to train their practical ability of production and operation in an all-round way by simulating the whole process of enterprise production and operation, and deeply understand the application of management accounting in practice.