Using The Student Research Project To Integrate Macroeconomics And Statistics In An Advanced Cost Accounting Course

Mahamood M. Hassan, B. Schwartz
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引用次数: 1

Abstract

This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by “learning by doing” using real world data. Students analyze sales data for a publically listed company by focusing on the company’s growth rates in sales, and their growth rates in real sales by adjusting for inflation using the various consumer price indices or producer price indices that are available, and regressing the sales growth rates against macroeconomic variables such as gross domestic product and the various types of personal consumption expenditure items.
在高等成本会计课程中运用学生研究计划整合宏观经济学与统计学
本文讨论了一项学生研究项目,该项目是高级成本会计课程的一部分。该项目强调主动学习,将成本会计与宏观经济学和统计学结合起来,利用真实世界的数据“边做边学”。学生分析一家上市公司的销售数据,重点关注公司的销售增长率和实际销售增长率,通过使用各种消费者价格指数或生产者价格指数调整通货膨胀,并将销售增长率与宏观经济变量(如国内生产总值和各种类型的个人消费支出项目)进行回归。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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