作为会计专业的重要组成部分,成本会计课程占有着不可替代的地位。在传统的教学模式下,成本会计教学存在很多问题,直接导致了学生的学习积极性较低,教师的教学效率无法获得提升。所以,教师应当树立全新的教学观念,运用科学、合理、多元化的方法进行教学,让学生的学习热情和教师的教学效率都获得有效的促进。 As an important part of the accounting profession, cost accounting courses occupy an irreplaceable position. Under the traditional teaching mode, there are many problems in cost accounting teaching, which directly leads to the low enthusiasm for learning and the lack of improvement of teachers’ teaching efficiency. Therefore, teachers should establish brand-new teaching concepts, use scientific, reasonable and diversified methods of teaching, so that students ’learning enthusiasm and teachers’ teaching efficiency are effectively promoted.