| 高校二级成本核算及管理初探 |
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| 引用本文： | 黄莹.高校二级成本核算及管理初探[J].浙江万里学院学报,2006,19(5):113-115. |
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| 作者姓名： | 黄莹 |
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| 作者单位： | 浙江万里学院,宁波,315100 |
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| 摘 要： | 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。
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| 关 键 词： | 二级成本核算 二级理财 核算模式 |
| 文章编号： | 1671-2250（2006）05-0113-03 |
| 收稿时间： | 2006-03-22 |
| 修稿时间： | 2006年3月22日 |
The Preliminary Research on Secondary Cost Accounting and Management in Universities |
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| HUANG Ying.The Preliminary Research on Secondary Cost Accounting and Management in Universities[J].Journal of Zhejiang Wanli University,2006,19(5):113-115. |
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| Authors: | HUANG Ying |
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| Abstract: | 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. |
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| Keywords: | secondary cost accounting secondary planning accounting pattern |
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