成本会计是中职会计专业的一门专业核心课程,目前该课程多以讲授法为主。为了有效调动学生学习的积极性,提高教学质量,教师在课堂教学中应进行基于行动导向的教学手段改革,以学生为中心,以行动为导向,使学生通过实践行动来提高自身的综合职业能力。 Cost accounting is a professional core course of secondary accounting major. At present, the course mainly focuses on teaching law. In order to effectively mobilize the enthusiasm of students to learn and improve the quality of teaching, teachers should take action-oriented reform of teaching methods in classroom teaching, take students as the center and take action as the orientation so that students can improve their comprehensive professional ability through practical actions.