补充材料XDF27/63

爱睡觉的猫

With this paradox in mind, I recently visited 25 companies; it became clear to me that the cost-cutting approach to increasing productivity is fundamentally flawed. Manufacturing regularly observes a “40, 40, 20” rule. Roughly 40 percent of any manufacturing-based competitive advantage derives from long-term changes in manufacturing structure (decisions about the number, size, location, and capacity of facilities) and in approaches to materials. Another 40 percent comes from major changes in equipment and process technology. The final 20 percent rests on implementing conventional cost-cutting. This rule does not imply that cost-cutting should not be tried. The well-known tools of this approach—including simplifying jobs and retraining employees to work smarter, not harder—do produce results. But the tools quickly reach the limits of what they can contribute.

7.     The author suggests that implementing conventional cost-cutting as a way of increasing manufacturing competitiveness is a strategy that is

(A) flawed and ruinous

(B) shortsighted and difficult to sustain

(C) popular and easily accomplished

(D) useful but inadequate（D）

(E) misunderstood but promising

我选的是B,我觉得作者很明显的表明了态度,FUDAMENALLY  FLAWED,是答案错了吗?