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

YAO Monica · 2024年05月09日

COGS部分计算

NO.PZ2023040501000164

问题如下:

Gertrude Fromm is a transportation sector analyst at Tucana Investments. She is conducting an analysis of Omikroon, N.V., a (hypothetical) European engineering company that manufactures and sells scooters and commercial trucks.

Fromm uses the base case forecast for 2020 shown in Exhibit 1 to perform the following sensitivity analysis:

The price of an imported specialty metal used for engine parts increases by 20%.

This metal constitutes 4% of Omikroon’s cost of sales.

Omikroon will not be able to pass on the higher metal expense to its customers.


Fromm’s sensitivity analysis will result in a decrease in the 2020 base case gross profit margin closest to:

选项:

A.

0.55 percentage points.

B.

0.80 percentage points.

C.

3.32 percentage points.

解释:

A is correct. The sensitivity analysis consists of an increase of 20% in the price of an input that constitutes 4% of cost of sales. Change in gross profit margin be cause of that increase is calculated as the change in cost of sales because of price increase divided by sales:

= (Cost of sales × 0.04 × 0.2)/Sales

= (105.38 × 0.04 × 0.2)/152.38

= 0.0055

根据题目:COGS不是应该时105.38*(1.2*4%+96%*1)因为材料中4%的Metal增加了20%,所以剩下96%部分不变

对比没有变化时的105.38

1 个答案
已采纳答案

王园圆_品职助教 · 2024年05月09日

同学你好,你这个公式“105.38*(1.2*4%+96%*1)”计算COGS没有错误

但是你看一下题目“Fromm’s sensitivity analysis will result in a decrease in the 2020 base case gross profit margin closest to:”,

题目问的是gross profit margin的变化,而不是COGS的变化。

所以你在算完新的COGS以后,还需要把gross margin profit算出来,并且把它和specialty metal 价格没有增加20%的情况下的gross profit也就是base case计算出来,做对比才能得出本题的答案哦

  • 1

    回答
  • 0

    关注
  • 387

    浏览
相关问题