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YAO Monica · 2024年05月09日

为什么计算COGS增长率时不用考虑30%of sales?

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问题如下:

French notes that for the year just ended (2014), Archway’s cost of goods sold was 30% of sales. To forecast Archway’s income statement for 2015, French assumes that all companies in the industry will experience an inflation rate of 8% on the cost of goods sold. Exhibit 4 shows French’s forecasts relating to Archway’s price and volume changes.


Based on Exhibit 4, Archway’s forecasted gross profit margin for 2015 is closest to:

选项:

A.

62.7%.

B.

67.0%.

C.

69.1%.

解释:

The calculation of Archway’s gross profit margin for 2015, which reflects the industry-wide 8% inflation on cost of goods sold (COGS), is calculated as follows:


Revenue growth = (1 + Price increase for revenue) × (1 + Volume growth) – 1

Revenue growth = (1.05) × (0.97) – 1 = 1.85%

COGS increase = (1 + Price increase for COGS) × (1 + Volume growth) – 1

COGS increase = (1.08) × (0.97) – 1 = 4.76%

Forecasted revenue = Base revenue × Revenue growth increase

Forecasted revenue = 100 × 1.0185 = 101.85

Forecasted COGS = Base COGS × COGS increase

Forecasted COGS = 30 × 1.0476 = 31.43

Forecasted gross profit = Forecasted revenue – Forecasted COGS

Forecasted gross profit = 101.85 – 31.43 = 70.42

Forecasted gross profit margin = Forecasted gross profit/Forecasted revenue

Forecasted gross profit margin = 70.42/101.85 = 69.14%

为什么计算COGS增长率时不用考虑30%of sales?而是在预测的时候才考虑

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王园圆_品职助教 · 2024年05月09日

同学你好,助教有点不太理解,你为什么觉得计算COGS的增长率的时候要去考虑它占30%的sales?


助教知道题库里有题目,会给出sales的volume增长率,然后我们计算COGS增长率的时候,就需要去考虑这个sales的volume的增长

可是本题volume的增长率已经单独给出了,我们在算COGS的增长率的时候也已经考虑了——

“COGS increase = (1 + Price increase for COGS) × (1 + Volume growth) – 1

COGS increase = (1.08) × (0.97) – 1 = 4.76%”——你看粉色部分已经单独计算了volume增长率对COGS增长的影响了


至于COGS占30%的sales这个条件,是为了让我们估计历史的COGS是多少的,跟其增长率本身没有任何关系,同学不要混淆计算哦


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