陈向东逻辑-反对-投资新的成本削减制造程序

charles1992

Companies considering new cost-cutting manufacturing process often compare the projected results of making the investment against the alternative of not making the investment with costs, selling prices, and share of market remaining constant.
Which of the following, assuming that each is a realistic possibility, constitutes the most serious disadvantage for companies of using the method above for evaluating the financial benefit of new manufacturing processes?


A. The costs of materials required by the new process might not be known with certainty.
B. In several years interest rates might go down, reducing the interest costs of borrowing money to pay for the investment.
C. Some cost-cutting processes might require such expensive investments that there would be no net gain for many years, until the investment was paid for by savings in the manufacturing process.
D. Competitors that do invest in a new process might reduce their selling prices and thus take market share away from companies that do not.
E. The period of year chosen for averaging out the cost of the investment might be somewhat longer or shorter, thus affecting the result.

答案是D。
各位NN们，为什么不能选择B呢？通胀的影响不用考虑么？
看过其他讨论帖了，没有针对B的解释。
谢谢啦~

samuelxie

题目第一句话说决策是为了考察projected results，即最后一句的the financial benefit of new manufacturing processes
B是说 投资的成本可能降低，但没有说出投资结果如何
D指出了可能由于对手采用投资策略降低自己公司（没有采取投资策略）的市场份额，这个benifit为负

D的结果更为确定，而B则没有确定（降低投资成本并不说明：进行投资收益比不进行投资收益更好），所以D更好

charles1992

这里比较的不是成本，而是收益，这个理解对吧？