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

本文介绍了二级核算制及其在糖厂成本管理中的效果和作用。认为二级核算制是企业内部经济核算制度的最佳形式之一，对降低生产成本具有十分重要的作用。

Two grade calculation system and its effect of the cost management insugar mill were introduce in thes article It was considered to be one of the bestsystem of controlling internal economical calculating in enterprise playing an important role to decreasing production cost