Cost Accounting Game Model for Education and Operating Method

This research suggests a game model for companies who have difficulty in implementing cost accounting system, also, for the companies that do not have cost accounting system. This cost accounting game includes main game board, sub game board and each division board which has a magnetic character, so it could be moved flexibly. By using this game, every company can design their own cost accounting system. Furthermore, this game has account book, so that every player can obtain the best ability of calculating production cost.