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请教一题CR[求助]

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楼主
发表于 2003-10-5 17:34:00 | 只看该作者

请教一题CR[求助]

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 statement, if ture, is the best basis for a criticism of  historical costing as an economically sound pricing method for militart contracts?

a The goverment might continue to pay for past inefficient use of funds.
b The rate of inflation has varied considerablely over the past twenty years
c The contractual price will be greatly affected by the cost of materials used for the products.


此题答案为a, 请指教,谢谢各位!!
沙发
发表于 2003-10-5 22:07:00 | 只看该作者
this question has been explained before,and to understand the relationship between the "past" and "now" is key to solve the problem .the costing structure is as follows:
past*(1+x%),and the cost depends on the two variables :the past and the x,so if we attack the structure,we may say the past is unreasonable or the x is .a attacks the past by saying "the past use is unefficient"and "we will have been overcharged year by yr".
板凳
 楼主| 发表于 2003-10-6 07:50:00 | 只看该作者

thanks

thanks a lot
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