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成本会计是财经类专业的主干课,是一门理论性强并与实际联系较为密切的课程,在教学中应注重培养学生的实践能力。文中首先分析了成本会计课程的特点,然后探讨了目前成本会计课程教学的现状和存在的问题,并提出了在成本会计课程教学中加强学生实践能力培养的措施,以期提升成本会计课程的教学质量,提高学生的综合素质。
Cost accounting is the main course of finance and economics major, is a theoretical and practical contact with the more closely the course, teaching should focus on cultivating students’ practical ability. The paper first analyzes the characteristics of cost accounting course, and then discusses the present situation and existing problems of cost accounting course teaching, and puts forward some measures to strengthen students’ practice ability in the teaching of cost accounting course in order to improve the teaching quality of cost accounting course , Improve the overall quality of students.