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《成本会计》课程作为会计学科体系中的一个重要组成部分,是不可或缺的必修课程之一。现今,经济的发展与企业管理的需要对现代成本会计课程教学的教学定位、教学内容及教学方式提出了新的挑战。针对《成本会计》课程教学目前的现状、存在的问题进行分析,并提出相应的改革途径,以强化学生的动手能力,使学生成为现代会计应用型人才,以满足现代企业成本会计的岗位需求。
As one of the most important part of accounting system, “cost accounting” course is one of the indispensable compulsory courses. Nowadays, the economic development and the need of enterprise management present new challenges to the teaching orientation, teaching contents and teaching methods of modern cost accounting course teaching. According to the current situation and existing problems of “Cost Accounting” course teaching, this paper analyzes the problems and puts forward corresponding reform ways to strengthen students’ abilities to make them become modern accounting application talents to meet the demand of modern enterprise cost accounting.