开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

Olivia.W🌸 · 2023年11月06日

COGS为什么这么算？没看懂？operating cost不是cogs吧？

  1. CFA I
  2. Equity

NO.PZ2023100701000017

问题如下：

An analyst predicts that if a company’s technological developments are a success, the company’s operating costs will be reduced by 15%. As a result of the reduction in costs, the company will reduce the average selling price of its products by 5% and the volume of sales will increase by 8%. The company’s current gross profit margin is 40%. If technological developments occur, the company’s gross
profit margin will be closest to:

选项：

A.

44.8%

B.

46.3%

C.

47.5%

解释：

B is correct.
Sales = 100(0.95)(1.08) = 102.6
Cost of sales = 60(0.85)(1.08) = 55.1
Gross profit = 102.2 - 55.1 = 47.5
Gross profit margin = 47.5/102.6 = 46.3%

COGS为什么这么算？没看懂？operating cost不是cogs吧？

添加评论
1 个答案

王园圆_品职助教 · 2023年11月07日

同学你好，首先，这道题目对COGS的表达确实非常不好，表达的不够精准

但是，这是原版书的题目，所以同学可能还是需要习惯一下这种表达方式，因为原版书相对还是更接近考试真题的

从这句话”the company’s operating costs will be reduced by 15%. As a result of the reduction in costs, the company will reduce the average selling price of its products by 5% and the volume of sales will increase by 8%. “结合答案可以倒推，其实这里的operating cost的意思就是指每生产一个产品所花费的直接成本——所以答案中的0.85就是指的每个产品成本为原来成本的0.85的意思

所以题目这里计算COGS，其实是假设原来的sales是100，那么由”The company’s current gross profit margin is 40%“这句话可以知道，原来的COGS = （1-40%）*100 = 60

然后再考虑预测的今年的变动，即销量增加8%和单位成本下降15%——今年COGS = 60*（1+8%）*（1-15%）——即可得到今年的COGS


  • 1

    回答

  • 0

    关注

  • 936

    浏览
相关问题

NO.PZ2023100701000017 问题如下 analyst prects thif a company’s technologicvelopments are a success, the company’s operating costs will rece15%. a result of the rection in costs, the company will rethe average selling priof its procts 5% anthe volume of sales will increase 8%. The company’s current gross profit margin is 40%. If technologicvelopments occur, the company’s grossprofit margin will closest to: A.44.8% B.46.3% C.47.5% B is correct.Sales = 100(0.95)(1.08) = 102.6Cost of sales = 60(0.85)(1.08) = 55.1Gross profit = 102.6 - 55.1 = 47.5Gross profit margin = 47.5/102.6 = 46.3% cogs 为什么还要乘以1.08？

2024-09-29 11:46 1 · 回答