成本会计教学中存在的问题及改进

Problems found in the teaching of Cost Accounting and countermeasures

成本会计是会计专业的一门核心专业课程,在会计学课程体系中起着承上启下的作用.但是目前的成本会计教学方法普遍存在一些问题,结合教学的实践经验和切身感受对成本会计教学提出一些建议.

Cost Accounting is one of the core subjects of the accounting profession, and plays a vital role in the accounting curriculum system. But there are some problems in the current teaching. Basing on teaching situations and experiences, this paper puts forward some suggestions for improving the teaching methods.