在当今高校财会专业课程体系中,成本会计占据有极其重要的地位,它是继会计学原理、中级财务会计等课程之后学习的重要专业课;在实际工作中,成本会计核算是工业企业财会部门账务处理循环的重要组成部分。因此,学好成本会计课程对于系统掌握会计专业知识的高素质会计人才是至关重要的,进而提高成本会计课程教学质量也成为成本会计教学工作中亟需解决的重要问题。 In today’s accounting system in colleges and universities, the cost accounting occupies an extremely important position, it is following the principles of accounting, intermediate accounting and other courses after the important professional courses; in practical work, the cost accounting is the accounting of industrial enterprises accounting department Processing an important part of the cycle. Therefore, to learn good accounting of cost accounting system for master accounting professionals with high-quality accounting talent is crucial, and then improve the cost accounting teaching quality has become an important problem in cost accounting teaching urgently need to be addressed.