二级核算

实行二级管理、二级核算是高校规模发展壮大的必然选择.为此，除了坚持统一领导、稳步推进、适度分权、提高效益等原则外。

The implemention of the second level management and the second level accounting has become a necessary choice so as to upgrade the scale of higher education .

论二级核算制在糖厂成本管理中的作用

The Effect of Two Grade Calculation System to the Cost Management in Sugar Mill

并结合工厂实际情况对成本控制进行了方案设计、对工厂的成本二级核算体系进行了详细设计。

With respect to the actual conditions of the factory , the thesis offers project design on cost control and secondary cost accounting system in details .

强化高校产业财务管理在于对高校教研活动与产业经营进行分类管理，对高校产业财务实施集中管理、二级核算，并建立健全高校产业内控制度。

To strengthen it , we should administrate the teaching and research activites and the running of property respectively , carry out centralized management for financial management , and perfect inner control system in it .

只进行矿、车间二级核算，对于机械化的露天矿山，无法分析清楚大宗原、燃物料的消耗情况。

If cost accounting is performed only at the mine level and the workshop level , it would be not easy to know the consumption of bulk raw materials and consumables in a mechanized open pit mine .

邮电通信企业内部二级经济核算问题的探讨

Business Data A Discussion on Problems of Grade ⅱ Economic Calculation in Post and Telecommunication Enterprises

介绍了一个二级单位以成本核算为中心的财务微机管理系统。

A computer financial affairs management system with cost accounting as center is introduced .

注：财务处为中心建立二级科目，单项核算，其依据为射波刀管委会制定的有关规定。

Note : the financial department establishes second-level headings for single calculation on the basis of the relevant regulations made by the cyber knife management committee .

文章分析了建立高校教育成本核算模式的必要性，并从二级管理教育成本内涵出发，构建了高校二级成本核算模式的初步设想，以及实施二级成本核算的程序和方法。

The paper analyzed the necessity of establishing patterns of cost accounting system in higher education institutions and proposed some preliminary ideas about the secondary cost accounting system . In the final analysis , the writer came up with effective procedures and methods to help implement the secondary cost accounting .