一、《成本会计学》课程的特点(一)《成本会计学》课程的核算量大成本会计学是一门专业主干课程,课程内容涵盖成本预测、决策、计划、控制、核算、考核和分析。因此,成本会计学不同于其他会计课程,成本费用的归集计算、分配方法较多,核算工作量大是其最显著的特点之一。(二)《成本会计学》课程的系统性强成本会计学课程与财务会计学课程联系紧密,在讲授过程中 One, the characteristics of the “Cost Accounting” Curriculum (A) “Cost Accounting” course accounting Large cost accounting is a professional backbone course, the course covers cost forecasting, decision-making, planning, control, accounting, evaluation and analysis . Therefore, the cost accounting is different from other accounting courses, the collection and calculation of cost and expense, more allocation methods, accounting for large workload is one of the most significant features. (B) the “cost accounting” courses systematic strong cost accounting courses and financial accounting courses are closely linked to the teaching process