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

　　本次工業參觀是由Lai Siew Fong女士組織，目的是增加同學們在生產流程、操作、成本計算方面的知識與理解，而這些內容都是平時學生們在成本和管理會計課程大綱中所涵蓋的。對于參加本次活動的學生來說，這是一次非常有意義的活動，因為他們把會計原則應用在現實生活中，從而獲得了第一手經驗。通過本次參觀，學生們了解到成本和管理會計原則可以應用在每個行業，包括生產線在內。

　　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.