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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 prices, 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 processes? (A) The costs of materials required by the new process might not be known with certainty. (B) In several years interest rates 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 prices 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. 答案D CD的討論串: 這道weaken題是weaken這個方法:compare the projected results of making the investment against the alternative of not making the investment with costs, selling prices, and share of market remaining constant. 也就是說這個方法忽視了costs, selling price, and share of market變化帶來 的影響,所以這種comparison是片面而不準確的。D選項就實說明了這種情況存在時, 就印證了這種方法的一個 disadvantage。 我看完題目以為就是有考慮這三個方面阿 為什麼解答說忽視這三個方面的變化? 而且跟競爭者有什麼關係? 誰來幫幫我解釋這道題 感謝你了! --



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◆ From: 174.1.45.169
1F:→ alexy:題目是說在其他成本不變之下,只降低生產成本來增加獲利 10/08 11:55
2F:→ alexy:而且售價也不變,選一個選項讓這方法失效 10/08 11:58
3F:→ alexy:D說其他競爭都也降低生產成本,但也降低售價,這樣的話 10/08 11:59
4F:→ alexy:原來的公司為了維持 market share,也要降價呀 10/08 11:59
5F:→ alexy:那獲利就沒增加了,所以 weaken成功 10/08 12:00
6F:→ Diablotin:喔喔喔!看懂了!謝謝你耶~~ 10/09 08:02







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