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大全-1-17


17. Companies considering new cost-cutting manufacturing processes often compare the projected results of making the investment against the alternative of not making the investment with costs, selling prices, and share of market remaining constant.

Which of the following, assuming that each is a realistic possibility, constitutes the most serious disadvantage for companies of using the method above for evaluating the financial benefit of new manufacturing processes?

(A) The costs of materials required by the new process might not be known with certainty.

(B) In several years interest rates might go down, reducing the interest costs of borrowing money to pay for the investment.

(C) Some cost-cutting processes might require such expensive investments that there would be no net gain for many years, until the investment was paid for by savings in the manufacturing process.

(D) Competitors that do invest in a new process might reduce their selling prices and thus take market share away from companies that do not.D

(E) The period of year chosen for averaging out the cost of the investment might be somewhat longer or shorter, thus affecting the result.

请教此题为何选D啊,我选了C,请指教,谢谢!

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C仍然考虑的成本(COST),是企业内部的因素.如果按这种方向考虑得出的结论肯定是不采用新的流程.D是企业外部(COMPETITORS)因素,如果不考虑这个因素,市场份额被采用新流程的竞争对手夺走,对企业将是极大不利.

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谢谢apple1

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