大全-1-17

17.   Companies considering new cost-cutting manufacturing processes 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.无关

(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.无关（D）

(E) The period of year chosen for averaging out the cost of the investment might be somewhat longer or shorter, thus affecting the result.无关

我理解D是正确的 请问A为何不对

因为要评价降价的设备是否有效 比较的是costs, selling prices, and share of market remaining constant.

成本/销售价/稳定的市场分额

A选项说的原材料的价格不确认 就是说成本不确认

为何不对呢

谢谢

leeon

A讲的原材料的价格与题干中讲的成本是不是不是一码事

如果是这样 可以排除

同意

原材料下降 但设备的成本上升 总成本不变

原材料下降 但设备的成本下降 总成本下降

所以原材料的价格不能等同于成本

对吗

这个是无法推断的，要原文说出成本有那些，加起来后来才能得出的，不过逻辑中，成本，单价，销售额，利润，到是经常考到的。

我的意思是说

原材料的价格不能等同于成本

所以A错