近日，为了获得课外活动经验，21位来自于马来西亚亚太科技大学会计、金融和量化研究学院的学生参观了马来西亚Cerebos 公司(Cerebos 是马来西亚一家鸡精生产工厂)。

　　本次工业参观是由Lai Siew Fong女士组织，目的是增加同学们在生产流程、操作、成本计算方面的知识与理解，而这些内容都是平时学生们在成本和管理会计课程大纲中所涵盖的。对于参加本次活动的学生来说，这是一次非常有意义的活动，因为他们把会计原则应用在现实生活中，从而获得了第一手经验。通过本次参观，学生们了解到成本和管理会计原则可以应用在每个行业，包括生产线在内。

　　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.