返回列表 发帖

请教OG一道题

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.
(E) The pricing method based on historical costing might not encourage the development of innovative weapons.
A怎么解释?
谢谢!
收藏 分享

请注意题干中是要criticize the economical soundness of the pricing method.

而A中恰恰点明了: 继续使用这种method 很有可能会将过往的"inefficient use of funds" 延续下去。

再看看其他选项:

B: 对method 有支持作用,因提到了inflation 的因素

C:我个人认为是最大的干扰项。 但只是说了价格受物价的影响,并未象A选项那样直接针对 economic soundness.

D: 无关选项 因,taxpayer 的意见只是针对amount, 并不针对 economic soundness

E:development of innovative weapons 与 economic soundness 无关。

所以,经上述分析,A选项是最直接针对"economic soundness"的

TOP

同意,a 的潜台词是“一次被蒙,永远被蒙”

TOP

inefficient use of funds指的是什么?

TOP

To liushiyou,

"inefficient use of funds "其实就是" the criticism of historical costing as an economically sound pricing method"

---- 指出了该方法并不经济合理。

TOP

返回列表

站长推荐 关闭


美国top10 MBA VIP申请服务

自2003年开始提供 MBA 申请服务以来,保持着90% 以上的成功率,其中Top10 MBA服务成功率更是高达95%


查看