Die doelmatigheid van die opleiding van kosterekenmeesters

Abstract

The training of cost accountants is based on the tuition of related subjects at schools as cost accounting as such is not presented as a school subject. School subjects like Bookkeeping (Accounting), Commerce, Mathematics etc. are valuable in making tho pupil acquainted with commerce and in developing his skill with figures. Tho school leaving pupil who wishes to be trained as a cost accountant but who is unable to attend university due to some personal circumstance, can still join a manufacturing company and apply for a position in their costing department where he may be employed as a costing clerk. Whether ho is promoted further will depend on his own capabilities and the quality of his work as well as on his determination to successfully complete part-time studies at a university or a Technological Institute. At univ8rsity a student is acquaint ed with all branches of the subject cost accounting. A wide field is explored. and tuition is thorough. By moans of post graduate study in cost accounting one may become a specialist in this field. Practical situations and problems which are later encountered in practice add to his proficiency. The biggest problem in the training of cost accountants is tho gap that exists between theory and practice a gap that has to be spanned within as short a time as possible by becoming acquainted with ev0ry aspect of practice. Syllabuses for training cost accountants have proved to be adequate and the theory is thoroughly absorbed by the student. He is introduced to tho basic principles of cost accounting, labour capital and overheads; their employment in tho determining and the allotment of costs and relevant problems. He is further adequately trained for his task in practice whore he is expected to deliver cost results which enabling the company to operate economically. Tho following conclusions and suggestions may be made from this study of the training of cost accountants : a ) As regards an improvement of theoretical tuition, a thorough tuition in electronic computers should be introduced so that the student may be familiar with their operation and function in practice. Tho student should be made aware of the processing and preparation of costing data in 0rder to feed those computers, and the presentation of results to the management. b) Universities and Technological Institutes where students enroll for full time studies may organise tours to companies who use electronic computers to a large extent. Students may be informed of the effect this has on tho use of costing data by the company. c) Vocational guidance should be made available to students, making clear tho importance of varied experience in all branches of the company. d) Students should be encouraged to find holiday employment in tho costing department of some manufacturing concern. Universities could contact employers who, in their turn, can report back on the work of students . e) Fractical tours may be arranged during tho period of training to industries. Training as well as its practical application to problems may be dis cussed . Students should also be encouraged to apply theoretical knowledge at various typos of companies. f) A very important consideration is that of compulsary practical cxp0rionco at an industrial concern during tho period of training. Would it not be possibl e to base the training of cost accountant s on tho same principle as that of chartered accountants? Possibly this point may be included with that of compulsory practical experience. It should be

expected of tho student who has completed his quota of vacation experience to submit for an examination on tho practical side of cost accounting of the concern whore he has be en employed. He will, however, need advice and assistance from his employer, especially as ho may be expected to supply an outline of the functioning of the costing system of the concern as well as of tho compiling and processing of costing data. A possibility worth considering could be the introduction of a period, one year for instance, during which practical work is done before tho student writes his final examination. In this way ho can also be practically tested after having attained theoretical qualifications. The training as discussed, with tho addition of the above: mentioned suggestions will adequately prepare tho cost accountant for his vocation. Tho suggestions made are purely theoretical but should they be tried on an experimental basis it would be an important step forward in the training of cost accountants.