近日，為了獲得課外活動經(jīng)驗(yàn)，21位來自于馬來西亞亞太科技大學(xué)會計(jì)、金融和量化研究學(xué)院的學(xué)生參觀了馬來西亞Cerebos 公司(Cerebos 是馬來西亞一家雞精生產(chǎn)工廠)。

　　本次工業(yè)參觀是由Lai Siew Fong女士組織，目的是增加同學(xué)們在生產(chǎn)流程、操作、成本計(jì)算方面的知識與理解，而這些內(nèi)容都是平時(shí)學(xué)生們在成本和管理會計(jì)課程大綱中所涵蓋的。對于參加本次活動的學(xué)生來說，這是一次非常有意義的活動，因?yàn)樗麄儼褧��?jì)原則應(yīng)用在現(xiàn)實(shí)生活中，從而獲得了第一手經(jīng)驗(yàn)。通過本次參觀，學(xué)生們了解到成本和管理會計(jì)原則可以應(yīng)用在每個行業(yè)，包括生產(chǎn)線在內(nèi)。

　　LEARNING FROM THE INDUSTRY - COST & MANAGEMENT ACCOUNTING INDUSTRIAL VISIT

　　Recently, 21 students from the School of Accounting, Finance and Quantitative Studies (SAFIQS) visited Cerebos Malaysia Sdn Bhd (BRAND'S® Essence of Chicken Manufacturing Factory) as part of their out-of-classroom experience.

　　This industrial visit, arranged by Ms Lai Siew Fong, was aimed to enhance the students’ knowledge and understanding regarding the manufacturing processes, operations and the costing methods, as part of their Cost and Management Accounting module. It was a useful session as students who attended gained the first-hand experience in applying accounting principles in real-life. Through the visits, students were able to understand that cost and management accounting principles applies across every industry, including the manufacturing line.