请问og-30

knight9514

30. 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.

请问,c 为什么不可以,成本的变化会导致利润的变化,进而,economically influence the method.

LHL888

C. The contractual price will be greatly affected by the cost of materials used for the products.
无关，contractual price不会变（仅仅是add to），只是帐上面的价格会变化。

knight9514

thanks a lot !!!

leadership

关于本题偶还有一个问题：题干上问哪个说明这一定价法不是an economically sound pricing method for military contracts。military contracts 指谁呢？如果只military contractors, A显然对他们有利啊。

himba

我觉得C选项是模糊选项，既有可能加强，也有可能削弱，所以错误。

题干的推导原理很简单：历史定价方法＝去年价格+今年的通涨。

A说去年的价格就已经不合理了，削弱了历史定价法。

C说去年的价格受材料价格影响，这就有两者可能：

如果材料价格与通涨是一致的，则C支持历史定价法；

如果材料价格与通涨不一致，说明用通涨定价不对，也就削弱了历史定价法。

teyvhf

关于C项为什么不对，大家可以看看OG中的解释，说得很清楚了

Because historical costing responds to inflation, B and C are consistent with the economic soundness of historical costing-the rate of inflation and costs that are reflected in inflation.

C项是说价格受到产品原材料成本的影响，因此历史定价法是不合理的。但是因为历史定价法是考虑了inflation的，而这种原材料价格的上升已经反应在inflation里面了，因此事实上历史定价法反应了原材料价格的上涨，因此价格受原材料成本的影响的说法不能成为批评历史定价法的依据。