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大兵张嘎 · 2024年08月07日

降低招聘和培训成本,员工质量变差,不是应该风险增加,今后运营成本增高?

NO.PZ2024010507000010

问题如下:

An analyst assesses that a company’s new human resources policies will lead to less hiring and lower costs to train new employees. Based on this assessment, the analyst is most likely to adjust the discounted cash flow valuation model by:

选项:

A.increasing the cost of capital. B.increasing the expected operating margins. C.reducing future capital expenditures in balance sheet forecasts.

解释:

B is correct. Reduction in hiring and training costs due to improved policies leads to cost savings, and the analyst would most likely increase the expected operating margins.

这个题目有问题吗?

哪有光降低用人成本,不介绍前因后果和后续影响的。那这么盲目的降低费用,影响员工质量,带来风险增加显然是一个重要因素,而不是无关因素。降低成本应该是技术而不是正常公司运转费用的突击式节省,请考虑??题目是否有误?

1 个答案

Tina_品职助教 · 2024年08月07日

嗨,努力学习的PZer你好:


这个题就是不能过度引申。

比如如果说生产成本降低,不能主观引申为产品质量降低。只能是假设在原有生产状态的情况下,成本降低。

同样,如果说招聘和培训的费用降低,也不能去引申对员工造成损害或是招聘质量不高。只能是假设维持原有状态下,成本降低。

这个也是官方教材的一道课后题~


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努力的时光都是限量版,加油!

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