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.
答案是D
我選C
根據題意是說公司依照成本 售價以及市佔率來判斷是否採用節省成本的流程 然後問說在什麼情況之下這並非好的判斷方法
C說明了有些實際上會替公司減省成本的流程 一開始會使公司花很多錢且沒有利得 但之後卻能衛公司節省成本
D我看不出來跟題目要問的有什麼關係耶
請各位高手指點一下吧 謝謝
