成本会计课程在会计专业课中是非常重要的,与会计专业的其他课程相比,成本会计具有实务性强、计算方法复杂等特点。目前在该门课程的学习中由于教与学等多方面的原因,学生对成本会计知识的掌握相对比较薄弱,因而提高成本会计的教学质量、创新教学方式、方法是成本会计教学工作中需要解决的问题。一、成本会计教学中存在的问题(一)教材相对落后。近年来,战略成本管理、作业成本法等新的成本会计理论研究成果不断出台,而目前市场上见到 Cost accounting courses in the accounting profession is very important, compared with other courses in the accounting profession, cost accounting with practicality, computational complexity and so on. Currently in the course of learning due to many reasons such as teaching and learning, students grasp of the knowledge of cost accounting is relatively weak, and thus improve the quality of cost accounting teaching, innovative teaching methods and methods of cost accounting teaching needs to be addressed The problem. First, the cost accounting teaching problems (A) relatively backward teaching materials. In recent years, the strategic cost management, operating cost method and other new accounting theory of cost-effective research results continue to appear on the market to see