一、《成本会计》的教学内容《成本会计》是一门理论性、专业性、操作性较强的学科,是会计学专业的一门主要专业课。一直以来各高校的《成本会计》课程的教学内容大多是对传统加工制造型工业企业的生产过程的各种成本核算方法进行讲解。主要包括 First, the “cost accounting” teaching content “Cost Accounting” is a theoretical, professional and operational discipline, accounting major is a major course. The teaching contents of “cost accounting” courses in colleges and universities all along have mostly explained various cost accounting methods in the production process of traditional processing and manufacturing industrial enterprises. mainly include