Q22 to Q25:

Many managers are influenced by

dangerous myths about pay that lead

to counterproductive decisions about

Line how their companies compensate

(5) employees. One such myth is that

labor rates, the rate per hour paid to

workers, are identical with labor costs,

the money spent on labor in relation to

the productivity of the labor force.

(10) This myth leads to the assumption that

a company can simply lower its labor

costs by cutting wages. But labor

costs and labor rates are not in fact

the same: one company could pay

(15) its workers considerably more than

another and yet have lower labor

costs if that company’s productivity

were higher due to the talent of its

workforce, the efficiency of its work

(20) processes, or other factors. The

confusion of costs with rates per-

sists partly because labor rates are

a convenient target for managers who

want to make an impact on their com-

(25) pany’s budgets. Because labor rates

are highly visible, managers can easily

compare their company’s rates with

those of competitors. Furthermore,

labor rates often appear to be a

(30) company’s most malleable financial

variable: cutting wages appears an

easier way to control costs than such

options as reconfiguring work pro-

cesses or altering product design.

(35) The myth that labor rates and labor

costs are equivalent is supported by

business journalists, who frequently

confound the two. For example, prom-

inent business journals often remark on

(40) the “high” cost of German labor, citing

as evidence the average amount paid

to German workers. The myth is also

perpetuated by the compensation-

consulting industry, which has its own

(45) incentives to keep such myths alive.

First, although some of these con-

sulting firms have recently broadened

their practices beyond the area of

compensation, their mainstay con-

(50) tinues to be advising companies on

changing their compensation prac-

tices. Suggesting that a company’s

performance can be improved in

some other way than by altering its

(55) pay system may be empirically cor-

rect but contrary to the consultants’

interests. Furthermore, changes

to the compensation system may

appear to be simpler to implement

(60) than changes to other aspects of an

organization, so managers are more

likely to find such advice from con-

sultants palatable. Finally, to the

extant that changes in compensation

(65) create new problems, the consultants

will continue to have work solving the

problems that result from their advice.

Q25:

According to the passage, which of the following is true about changes to a company’s compensation system?

1. They are often implemented in conjunction with a company’s efforts to reconfigure its work processes.
2. They have been advocated by prominent business journals as the most direct way for a company to bring about changes in its labor costs.
3. They are more likely to result in an increase in labor costs than they are to bring about competitive advantages for the company.
4. They sometimes result in significant cost savings but are likely to create labor-relations problems for the company.
5. They may seem to managers to be relatively easy to implement compared with other kinds of changes managers might consider.

答案E根据在哪里？

依据在这里:

Furthermore, changes

to the compensation system may

appear to be simpler to implement

(60) than changes to other aspects of an

organization, so managers are more

likely to find such advice from con-

sultants palatable.