OG Vrbal Review 2nd Edition CR 4 求解释

ykai1990

4. The price the government pays for standard weapons purchased from military contractors is deternmined by a pricing  method called "historical costing". Historical costing allows contractors to protect their profits by adding a percentage increase, based on tne current rate of inflation, to the previous year's contractual price.
Which of the following satements,if true,is the best basis form 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.

这题的正确答案选A, 但我认为B和C都可以。先说B， 我认为提干里说只在往年的合同价格上加而不减，那么某年通货紧缩就也inefficient. 然后C，如果通胀率不变，但制造武器的原材料价格上涨则也无法通过该定价方式的补偿。
希望各位帮我解释一下，纠正我的一些推理错误，非常感谢了~~~

wbhsky

“如果通胀率不变，但制造武器的原材料价格上涨则也无法通过该定价方式的补偿。”
我不这么想哦，因为CONTRACT的定价方式是基础定价加上INFLATION，所以The contractual price will be greatly affected by the cost of materials used for the products是错的

judydongxueni

你想的可真多。通缩的时候就加一个负值呗

ykai1990

每日一求。。。

ykai1990

求解释啊