【求助】大全TEST 1第17道题

阿尔法柔笼

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 process 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 process?

A.    The costs of materials required by the new processes might not be known with certainty.
B.    In several years interest rated 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 process 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.

这道题答案是D，我选择的是A，大全TEST 1；里面的17题，我不明白的是文章中提到了对比花费，销售价格或者市场份额，那么A选项中提到了新技术的材料成本不好估算，那不就等于再对比成本的时候增加了障碍么，为什么最后A不是答案，而D是答案呢？求厉害的牛牛们指教。

watone

up

azure0520

原文最后的remaining constant说明了是假定3个因素不变的情况下进行比较。
A中说的是成本不能估算，是无关选项
而D说因素可能会改变，正好削弱了原文的前提假设～