《成本会计学》是为经济类和管理类专业的学生所开设的一门会计专业核心课程。通过本课程的学习，要求学生在掌握成本会计的基本概念及基本理论知识、费用的各种分配方法、成本核算的基本方法、成本核算方法在实际中的应用及成本分析的方法。
《成本会计学》课程内容主要是以工业企业产品生产为核算对象，分别从成本核算原理和成本核算方法两大部分，按照产品成本计算程序和成本核算要求，讲述产品成本各构成要素的核算方法、产品成本基本计算方法和成本报表的编制和分析。研究企业生产经营过程中各种费用支出，以及产品成本和期间费用的形成。
"Cost accounting" is a course in accounting professional core courses for economics and management majors. Through the studying of this course, requires students to master the basic concepts of cost accounting and the basic theoretical knowledge, costs of various allocation methods, the basic method of cost accounting, cost accounting method in the practical application and the method of cost analysis.
"Cost accounting" course content is the main industrial production as the object of accounting, the cost accounting theory and cost accounting method of two parts, according to the product cost calculation and cost accounting requirements, about the preparation and analysis of accounting method, elements of the product cost of product cost calculation method and cost report. Various cost production process research expenditures in the enterprise, and the formation of product costs and period expenses.
