通信企业采用“通信总量”核算办法后,企业内部也应该实行二级核算。这是因为企业主要消耗大都反映在二级单位,企业能否取得良好的经济效果,在很大程度上决定于各二级单位工作是好是坏。那么二级经济核算应如何建立? 工厂内二级核算的做法是:一、进行内部利润核算,即企业内单位之间进行计划核算,二、进行成本核算,即只算二级单位成本;三、指标核算,主要考核实物指标。作为企业,邮电企业与工业企业一样, After the communication enterprise adopts the accounting method of “total amount of communication”, the internal accounting should also be carried out in the second level. This is because most of the major consumption of enterprises is reflected in the second-tier units. Whether the enterprises can achieve good economic results depends largely on whether the work of the second-level units is good or bad. Then two level of economic accounting should be how to establish? The second-level accounting practices in the factory are: First, the internal profit accounting, that is, between enterprises within the plan accounting, two, cost accounting, that is only the cost of two units; three Indicators accounting, the main assessment of physical indicators. As an enterprise, postal and telecommunications enterprises, like industrial enterprises,