班组在进行目标分解时，做法错误的是（）。

单项选择题The parent paid £480 to acquire 75% of 300 ordinary shares issued by the subsidiary on 1st January 2012 when shares in the subsidiary were quoted at 180p per share and the equity and reserves of the subsidiary were reported as £350 and fair valuation of its assets identified a gain of £50. What is the goodwill of the subsidiary on this date?

单项选择题直接人工成本管理是提高直接人工效率，也就是以更少的人生产同样的产量。