Özet:

Nowadays, because of the competition took place in an environment, labor-intensive manufacturing enterprises are experiencing a rapidly transition towards to technology-intensive manufacturing enterprises. This situation has forced the enterprises not only to review operations and improve their production systems, but also more focus to production costs. The changing manufacturing environment, cost structures and the development of the other business functions, and especially the production function and interact to accomplish staff needed required to construct on the training applications based educational activities. The education model offered in this study is enabling the cost accounting practices for integrated production environment that can be performed. This model does not described as a means of completely eliminating the traditional cost accounting training activities. Study provided the model proposed is the recitation course supported to theoretical courses allow to unify the accounting education of all components that the student-instructor-course content and materials in compatible format integration. Besides, with the help of the visual and practical activities on LOGO Unity ERP software, students can make preparation a several situation in the firms. Educational outcomes target is educate the students which have qualification and equipped and strengthened with both theoretical and application information to work in cost accounting department required by the workforce market

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