《成本会计》作为会计专业核心课程之一,在企业经营管理中起着举足轻重的作用。而绝大部分探讨的是:高职院校的教学重点是注重职业能力或是说职业技能的培养,而忽视了学生成本意识的培养。本文从“人”的视角探讨在成本会计教学过程中如何培养学生的成本意识。 As one of the core courses of accounting major, “cost accounting” plays an important role in the operation and management of enterprises. Most of the discussions are: the emphasis of vocational colleges is to focus on vocational skills or vocational skills training, while ignoring the training of students cost awareness. This paper discusses how to cultivate students’ cost awareness in the process of cost accounting teaching from the perspective of “people”.