ACCA每日一小考 38 期 考题答案解析 F5

In which two circumstances would you not expect learning curve theory to apply?

A. When products are made by a highly mechanised process.
B. When products are brand new.
C. When products are made largely by labour effort.
D. When products are made in small quantitites for special orders.

正确答案：A,D

答案解析：


The correct answers are: When products are made by a highly mechanised process; When products are made in small quantitites for special orders.

Machines do not learn, and a relatively large quantity of the product must be made in order for significant repetition and learning to occur.

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