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分类: Delphi

2011-01-25 16:01:30

24The following appeared in a memo from the president of Viva-Tech, a manufacturer of high-tech medical equipment.

"In order to reduce costs, we should close some of our existing small assembly plants and build a large central plant. Grandview would be an ideal location for this new plant. First, of the locations that we have considered, Grandview has the largest adult population, so that we will be able to staff our plant quickly and easily. Second, since the average wage earned by workers in Grandview is less than that in the other locations, we should be able to keep production costs low. Last, as an inducement for us to build there, Grandview's town council has offered to allow us to operate for the first three years without paying city taxes."
1.没有证据能够表明关闭小的集装车间,并且建立一个大的中心车间能够降低话费。一个大的车间有可能需要更复杂的设备来构建,而不仅仅是小车间的和,因此有可能耗费更多。
2.G拥有最多的成年人口并不能说明能够很快并且容易的的招到工人。有可能大家都有工作,或者不愿意到这个工厂来。
3.生产耗费不仅仅是指工人的工资,还包括场地费用,材料运输费用等等
4.文章没有说三年以后的税收情况,只是前三年免税并不能保证公司就一定能够降低成本。有可能三年以后的税收会比较高。
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