大全-5-14

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M-5-14. The price the government pays for standard weapons purchased from military contractors is determined by a pricing method called “historical costing.” Historical costing allows contractors to protect their profits by adding a percentage increase, based on the current rate of inflation, to the previous year’s contractual price.

Which of the following statements, if true, is the best basis for a criticism of historical costing as an economically sound pricing method for military contracts?

(A) The government might continue to pay for past inefficient use of funds.

(B) The rate of inflation has varied considerably over the past twenty years.

(C) The contractual price will be greatly affected by the cost of materials used for the products.

(D) Many taxpayers question the amount of money the government spends on military contracts.（A）

(E) The pricing method based on historical costing might not encourage the development of innovative weapons.

我得推理思路是这样的；

historical costing 有两步分组成，一步是通货膨胀，一部分是以前的订货合同价格

我选了C说明以前的合同价格受材料的影响，不是一层不变的

答案是A，指出以前存在的资金漏洞。可是这个因数和historical costing的两个定价因素没有关系呀？

请大家指点迷津，谢谢

mjiirggh

Say you are right in your thinking, what is the problem if the price is affected by the material cost? Can you criticize a pricing method when it is based on the material price and inflation? I think the pricing method would be very reasonable unless the question is asking for a stable pricing method instead.

Your problem is that you think out of the box too much, or your understanding is not very accurate. You have to strictly follow the reasoning and understand the question fully. A points out that if government was paying too much before(historical cost), it will continue to pay too much (inefficiency).

虚无飘渺

我明白了，

有材料价格来确定的合同价不一定不合理，但存在资金漏洞的合同价一定不合理。

其实A的设计和C是一样的，都是争对合同价的。

我没有仔细体会它的意思，谢谢.