Integrating Ideological and Political Elements into Cost Accounting
Ideological and political education is an important way for colleges and universities,especially for application-oriented undergraduates,to cultivate moral character.Cost Accounting is the core course of financial management and accounting,which plays a decisive role in the two discipline systems.Cost and efficiency improvement of each enterprise,institution and department depend on cost accounting.Based on the content and characteristics of the Cost Accounting course,combined with the requirements of the ideological and political reform,this paper explores approaches to integrate the ideological and political elements into this course in order to supplement and improve its teaching.
Cost Accountingideological and political educationideological and political elements