对于没有实践工作经验的高职高专学生来讲,学习成本会计这门课,许多内容是很抽象和枯燥的,对书本上的概念和理论无法与实践工作相联系,所以教师的教授过程和学生的学习过程中出现了诸多问题。一、高职高专成本会计教学中存在的问题(一)学生对原始凭证的记录和流转程序模糊不清成本会计工作中各项原始记录是直接反映生产经营活动 For students with no practical experience in higher vocational colleges, learning cost accounting course, many of the content is very abstract and boring, the concept of the book and the theory can not be linked with the practice work, so the teacher’s teaching process and Students in the learning process appeared many problems. First, the vocational accounting problems in cost accounting (a) Students vague records of the original voucher and the flow of procedures The original accounting records of the work is a direct reflection of the production and business activities