成本会计学是高职院校会计学专业的专业主干课程,涉及从事成本核算和管理的必要原理与方法,对学生职业技能和职业素养培育有着重要的影响。本文从高职院校成本会计课堂教学角度,分析现存的困难与不足,并提出相应对策,以激发高职学生学习的主动性,达到提高教学质量的目的。 Cost accounting is the professional main course of accounting major in higher vocational colleges. It involves the necessary principles and methods of cost accounting and management and has an important influence on the cultivation of students’ vocational skills and professional qualifications. This article analyzes the existing difficulties and shortcomings from the perspective of cost accounting teaching in higher vocational colleges and puts forward corresponding countermeasures so as to arouse the initiative of higher vocational students to achieve the purpose of improving teaching quality.