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  3. The price the government pays for standard weapons purchased from military contr

The price the government pays for standard weapons purchased from military contr

游客2024-01-13  63
问题 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 statements, if true, is the best basis for a criticism of historical costing as an economically sound pricing method for military contracts?
选项 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.
答案 A
解析 如果最初购买武器的合同价中包含了资金的无效使用，那么由于历史成本法只是向最初价格上增加，它就把这些无效率保留了下来。一种经济上合理的定价方法至少应该允许降低价格的可能性，例如将这种无效率去除掉，因此，(A)是正确答案。因为历史成本对通货膨胀作出反应，(B)和(C)都与历史成本的经济合理性不矛盾——(B)因为它提到通货膨胀率而(C)因为它提到受通货膨胀影响的成本。选项(D)尤其没有为质疑历史成本的经济合理性提供任何理由。历史成本仅适用于标准武器，而不是(E)中提到的改进型武器。
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