Many managers are influenced by dangerous myths about pay that lead to counterproductive decisions about how their companies compensate employees. One such myth is that labour rates, the rate per hour paid to workers, are identical with labor costs, the money spent on labour in relation to the productivity of the labor force. This myth leads to the assumption that a company can simply lower its labor costs by cutting wages. But labor costs and labor rates are not in fact the same: one company could pay its workers considerably more than another and yet have lower labor costs if that company's productivity were higher due to the talent of its workforce, the efficiency of its work processes, or other factors. The confusion of costs with rates persists partly because labor rates are a convenient target for managers who want to make an impact on their company's budgets. Because labor rates are highly visible, managers can easily compare their company's rates with those of competitors. Furthermore, labour rates often appear to be a company's most malleable financial variable: cutting wages appears an easier way to control costs than such options as reconfiguring work processes or altering product design.
The myth that labor rates and labor costs are equivalent is supported by business journalists, who frequently confound the two. For example, prominent business journals often remark on the “high" cost of German labor, citing as evidence the average amount paid to German workers. The myth is also perpetuated by the compensation consulting industry, which has its own incentive to keep such myths alive. First, although some of these consulting firms have recently broadened their practices beyond the area of compensation, their mainstay continues to be advising companies on changing their compensation practices. Suggesting that a company's performance can be improved in some other way than by altering its pay system may be empirically correct but contrary to the consultants’ interests. Furthermore, changes to the compensation system may appear to be simpler to implement than changes to other aspects of an organization, so managers are more likely to find such advice from consultants palatable. Finally, to the extent that changes in compensation create new problems, the consultants will continue to have work solving the problems that result from their advice.
According to the passage, which of the following is true about changes to a company's compensation system?
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逻辑简图：
第一段：提出一个dangerous myths，即 labor rates和 labor costs是一致的--提出其实是不一致的，并解释--confusion存在的原因--managers在这myth下是如何操作的
第二段：business journalists支持myth--compensation consulting industry也支持这个myth，理由有三
A. They are often implemented in conjunction with a company's efforts to reconfigure its work processes.（未提及）
B. They have been advocated by prominent business journals as the most direct way for a company to bring about changes in its labor costs.（未提及）
C. They are more likely to result in an increase in labor costs than they are to bring about competitive advantages for the company.（未提及）
D. They sometimes result in significant cost savings but are likely to create labor-relations problems for the company.（未提及）
E. They may seem to managers to be relatively easy to implement compared with other kinds of changes managers might consider.
细节题：定位到第二段第二层第二个原因。同义改写。
第二段Furthermore, changes to the compensation system may appear to be simpler to implement than changes to other aspects of an organization, so managers are more likely to find such advice from consultants palatable.
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2018-04-07 11:39:39
信息题：识别作者对于…的描述：可能分布在全文多个位置： 1.说easier than others 2. simpler to managers更好接受
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2017-11-29 18:38:56
细节题，纯定位
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2016-04-12 20:24:59
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