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wyrw · 2024年09月17日

单位成本下降

  1. CFA I
  2. Equity

NO.PZ2023040301000197

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 = 102.6 − 55.1 = 47.5

Gross profit margin = 47.5/102.6 = 46.3%

the company’s operating costs will be reduced by 15%. 这句话怎么判断是单位生产成本下降，而不是总体生产成本下降

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1 个答案

王园圆_品职助教 · 2024年09月17日

同学你好，我们学习这部分内容的时候，学的就是（每一件产品的单价 - 每一件产品的COGS）*Q = 毛利润，所以最简单的理解成单位成本下降15%，就是和学过的知识点高度相关的

如果你还要考虑总成本，而总成本 = 单位成本*Q，题目又说了销量Q还会增加8%，如果是总成本下降了15%，再考虑销量Q的影响的话，这道题也太复杂了吧？单位成本的下降还得再根据公式算一遍，这根本就不是一级题目的难度范围了

所以不用考虑这么复杂哦，下次看到这样的题目，直接认为是单位成本下降即可哦


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NO.PZ2023040301000197问题如下 analyst prects thif a company’s technologicvelopmentsare a success, the company’s operating costs will rece15%. aresult of the rection in costs, the company will rethe average sellingpriof its procts 5% anthe volume of sales will increase 8%. Thecompany’s current gross profit margin is 40%. If technologicvelopmentsoccur, the company’s gross profit margin will closest to: A.44.8%B.46.3%C.47.5% B is correct. Sales =100(0.95)(1.08) = 102.6 Cost of sales =60(0.85)(1.08) = 55.1Gross profit = 102.6− 55.1 = 47.5Gross profit margin =47.5/102.6 = 46.3% 这个题目的operating cost知道不明，应该直接写remanufacturing cost，因为那些期间费用是不在COGS里，但是肯定在operating cost里面

2024-07-25 09:55 1 · 回答

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