企业要生存,要发展,要获得更多的利润,就必须强化成本会计的职能,采取各种有效措施降低产品和服务的成本,在竞争中立于不败之地。职业院校在培养成本会计实务人员时,应充分重视中高职成本会计课程的教学,积极培养学生的成本会计意识,为企业培养符合时代发展需求的会计人才。本文在分析目前成本会计教学现状的基础上,提出几点改进的建议。 To survive and develop, to gain more profits, enterprises must strengthen the functions of cost accounting and adopt various effective measures to reduce the cost of products and services and remain invincible in the competition. When training vocational cost accounting practitioners, vocational colleges should give full attention to the teaching of cost accounting courses in middle and high vocational schools, actively cultivate students’ awareness of cost accounting and train accounting personnel in line with the development needs of the times. Based on the analysis of the current status of cost accounting teaching, this paper puts forward some suggestions for improvement.