与普通院校相比,高等职业教育更注重对人才职业能力的培养,经济发展使得社会对成本会计人才的需求量越来越大,为了适应社会需求,高职院校应当从实用角度出发对成本会计教育教学工作予以改善,使教学工作更具实用价值,积极培养具有较高实用性与专业性的成本会计人才。文中将对实用视角下成本会计教学开展的有效方法进行探究。 Compared with ordinary institutions of higher learning, higher vocational education pays more attention to the cultivation of talents’ professional ability. The economic development makes the demand for cost accounting talent more and more large. In order to meet the needs of the society, higher vocational colleges should start from a practical point of view Cost accounting education and teaching work to be improved so that teaching more practical value, and actively cultivate a higher practicality and professional cost accounting personnel. This article will explore the effective methods of cost accounting teaching under the practical perspective.