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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.
C, D and E很容易排除，可是答案为什么选的是A， 我选的是B。 B我觉得也不是很对，可是A我却得没什么相关性。
对于大神毛毛的解释（如下）不是很理解：
HC没有考虑过去价格的合理性和有效性，并且只允许成本上升，所以政府会持续支付过去的无效率费用，a serious flaw。
望牛牛们赐教～
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发表于 2014-4-6 17:52:25
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