成本会计是财会专业最基本也是最重要的一项专业,在新世纪科技飞速发展的今天学好成本会计,在学生今后在会计就业的大潮中占有重要位置。新世纪以来伴随着我国经济的腾飞、财会制度的逐步完成本会善,各个行业、领域对会计的要求也有了更高的要求。笔者通过近年来在成本会计领域的工作中针对成本会计的教学存在的一些问题及解决方法在此加以解析。 Cost accounting is the accounting profession is the most basic and most important professional, in the rapid development of science and technology in the new century to learn good cost accounting, accounting students in the future tide of students occupy an important position. Since the new century, along with the take-off of China’s economy, the gradual completion of the accounting system, the good will, various industries and fields also have higher requirements for accounting. The author analyzes some problems existing in the teaching of cost accounting in the work of cost accounting in recent years and their solutions.