成本会计课程是应用型本科院校财会类专业的主干课,是继《基础会计学》、《财务会计学》后开设的实践性及操作性很强的一门课程。本文在分析基于工作过程任务确定课程原则上,以应用型本科院校财会类专业的课程《成本会计》为例,按照企业成本会计工作过程,展开各个工作任务的教学,从课程内容到工作实践,构成一个完整的学习单元。 The cost accounting course is the main course of accounting major of applied undergraduate course. It is a practical and highly operable course following “Basic Accounting” and “Financial Accounting”. In this paper, the analysis of tasks based on the process of work to determine the principle of the course, to apply the undergraduate course of accounting accounting professional courses “cost accounting” as an example, in accordance with the cost accounting process, start all tasks of teaching, from the course content to work practice , Constitute a complete learning unit.