成本会计是会计学专业学生的一门重要课程,而在社会经济不断发展的同时,成本会计教学的发展却滞后于社会经济的发展,存在较多问题。本文将对成本会计教学中常见的思维误区进行一定分析,如B2C思维贯穿始终、定制高于成本、闭门也可造车和亏本生意不能做等思维误区。 Cost accounting is an important course for accounting major students. However, with the continuous development of social economy, the development of cost accounting teaching lags behind the development of social economy with many problems. This article will analyze common misunderstandings in cost accounting teaching, such as B2C thinking throughout, customization above cost, behind closed doors also can make cars and loss of business can not do other misunderstandings.