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666666 · 2024年07月15日

这个知识点在哪里呢

  1. CFA I
  2. FRA

NO.PZ2024011002000169

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

这个知识点在哪里呢？

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1 个答案

lynn_品职助教 · 2024年07月16日

嗨，爱思考的PZer你好：


这里题目的解答进行了简化计算，不建议通过这个答案理解问题。其实知识点就是GPM的计算。


我们可以按照最原始的原理来计算出新的gross　profit　margin然后再和原来的gross　profit　margin进行比较，就可以得到正确答案的。


1公司的一种原材料的价格会上升20%；2.这种原材料占公司COGS的4%；3公司不能把成本的上升转移给客户（——所以sales不能同步上升）


由1和2，结合表格1就可以知道，COGS被提升的部分 =105.38*4%*20% = 0.843040


毛利率原来是（152.38-105.38）/152.38 = 30.84%


现在变成是（152.38 - 105.38 -0.843040）/152.38 = 30.29%


两者相减 = 30.84% - 30.29% = 0.55%——选A

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努力的时光都是限量版，加油！

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NO.PZ2024011002000169 问题如下 Gertru Fromm is a transportation sector analyst Tucana Investments. She is concting analysis of Omikroon, N.V., a (hypothetical) Europeengineering company thmanufactures ansells scooters ancommercitrucks. Fromm uses the base case forecast for 2020 shown in Exhibit 1 to perform the following sensitivity analysis: The priof importespecialty metusefor engine parts increases 20%. This metconstitutes 4% of Omikroon’s cost of sales. Omikroon will not able to pass on the higher metexpense to its customers.Fromm’s sensitivity analysis will result in a crease in the 2020 basecase gross profit margin closest to: A.0.55 percentage points. B.0.80 percentage points. C.3.32 percentage points. A is correct. The sensitivity analysis consists of increase of 20% in the priof input thconstitutes 4% of cost of sales. Change in gross profit margin cause of thincrease is calculatethe change in cost of sales because of priincrease visales: = (Cost of sales × 0.04 × 0.2)/Sales = (105.38 × 0.04 × 0.2)/152.38 = 0.0055 请问为什么COGS被提升的部分 =105.38*4%*20% = 0.843040？不太理解原理

2024-10-03 21:08 1 · 回答

NO.PZ2024011002000169 问题如下 Gertru Fromm is a transportation sector analyst Tucana Investments. She is concting analysis of Omikroon, N.V., a (hypothetical) Europeengineering company thmanufactures ansells scooters ancommercitrucks. Fromm uses the base case forecast for 2020 shown in Exhibit 1 to perform the following sensitivity analysis: The priof importespecialty metusefor engine parts increases 20%. This metconstitutes 4% of Omikroon’s cost of sales. Omikroon will not able to pass on the higher metexpense to its customers.Fromm’s sensitivity analysis will result in a crease in the 2020 basecase gross profit margin closest to: A.0.55 percentage points. B.0.80 percentage points. C.3.32 percentage points. A is correct. The sensitivity analysis consists of increase of 20% in the priof input thconstitutes 4% of cost of sales. Change in gross profit margin cause of thincrease is calculatethe change in cost of sales because of priincrease visales: = (Cost of sales × 0.04 × 0.2)/Sales = (105.38 × 0.04 × 0.2)/152.38 = 0.0055 涨价前:gross profit margin=47/152.38*100%=30.8439% (1)涨价后:Cost of sales=105.38*4%*1.2=110.43824 gross profit margin=(152.38-110.43824)/152.38=27.5245% (2)结论（1）-（2）=3.32%请问我的计算错在哪？

2024-03-12 22:32 2 · 回答