成本会计是一门理论性强、方法体系复杂且注重实务操作的会计专业课,其教学的目的是培养满足实际需要的具有较高适应能力和管理能力的会计专门人才。目前成本会计教学滞后于客观现实,培养的会计人才难以适应快速变化的社会经济环境,改革成本会计教学方法势在必行。 Cost accounting is a specialized accounting course with strong theory, complicated method and practical operation. The purpose of teaching is to cultivate accounting professionals with high adaptability and management ability to meet the actual needs. At present, the cost accounting teaching lags behind the objective reality, and the trained accounting talents can hardly adapt to the rapidly changing social and economic environment. It is imperative to reform the cost accounting teaching method.