1、指标分解到人 要抓好班组成本核算工作,必须把好指标分解关,总的要人人肩上有“指标”,人人手上有“斤两”。在指标分解上,基本是采用“两步法”。第一步,明确车间下达的主要指标数,如车间考核班组的吨钢指标有:铁水1100公斤,锰铁7公斤,硅铁4.5公斤,铝0.2公斤,硅铝1公斤。第二步将车间下达的指标进行“优 1. The indicators are decomposed into people. To make good use of the composition of the accounting work, it is necessary to break down the good indicators. The general person must have “indicators” on his shoulders, and everyone has “pounds two” on his hands. In terms of index decomposition, the “two-step method” is basically adopted. The first step is to determine the number of major indicators issued by the workshop. For example, the ton steel indicators of the workshop assessment team include: 1100 kg of hot metal, 7 kg of ferromanganese, 4.5 kg of ferrosilicon, 0.2 kg of aluminum, and 1 kg of silicon aluminum. The second step will be “Excellent”