| 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 persists
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
24
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 processes
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, prominent
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 compensationconsulting
industry, which has its own
(45) incentives to keep such myths alive.
First, although some of these consulting
firms have recently broadened
their practices beyond the area of
compensation, their mainstay con-
(50) tinues to be advising companies on
changing their compensation practices.
Suggesting that a company’s
performance can be improved in
some other way than by altering its
(55) pay system may be empirically correct
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 consultants
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.
The passage suggests that the “myth” mentioned in line 5 persists partly because
A. managers find it easier to compare their companies’ labor rates with those of
competitors than to compare labor costs
B. managers tend to assume that labor rates affect their companies’ budgets less than
they actually do
C. managers tend to believe that labor rates can have an impact on the efficiency of
their companies’ work processes
D. the average amount paid to workers differs significantly from one country to
another
E. many companies fail to rely on compensation consultants when making decisions
about labor rates
Answer:
答案D，不明白 请指教 | 
