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

Yvonne0719 · 2024年10月03日

请问为什么COGS被提升的部分 =105.38*4%*20% = 0.843040？不太理解原理

  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

请问为什么COGS被提升的部分 =105.38*4%*20% = 0.843040？不太理解原理

添加评论
1 个答案
已采纳答案

王园圆_品职助教 · 2024年10月03日

同学你好，请看以下题干对应的相关内容

“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.”

这里的三条内容就说明了：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）

公司原来的COGS是105.28

由于只有其中4%的部分会涨价20%，所以COGS整体就是会增加 = 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

  • 1

    回答

  • 0

    关注

  • 84

    浏览
相关问题

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 这个知识点在哪里呢？

2024-07-15 16:40 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