随着后金融时代到来,各个企业均面临更加激烈的竞争,成本开始发挥重要作用,成本领先战略被广泛关注。在此背景下,人才就业形势严峻,企业对于人才的要求不断提高,即不仅仅需要良好的职业素质,同时要具备成本管理能力。各个院校要重视成本课程教学的进行。任务驱动式教学模式可以根据成本会计实际工作情况以及工作任务进行教学安排,将教、学、做融为一体,应被推广应用。 With the advent of the post-financial era, all enterprises are facing more intense competition and their costs have begun to play an important role. Cost-leadership strategies have drawn much attention. Under this background, the employment situation of talents is grim, and the requirements of enterprises for talents are constantly increasing, that is, not only the good professional quality but also the cost management ability are required. All colleges and universities should pay attention to the teaching of cost courses. Task-driven teaching mode can be based on the actual work of cost accounting and job tasks for teaching arrangements, teaching, learning and doing should be integrated.