题干

NO.PZ2023040301000197

问题如下：

An analyst predicts that if a company’s technological developmentsare a success, the company’s operating costs will be reduced by 15%. As aresult of the reduction in costs, the company will reduce the average sellingprice of its products by 5% and the volume of sales will increase by 8%. Thecompany’s current gross profit margin is 40%. If technological developmentsoccur, the company’s gross profit margin will be closest to:

选项：

44.8%

46.3%

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%

这道题题干“the company’s operating costs will be reduced by 15%. ”没有说单位成本还是总成本降低15%.如果是总成本降低的话，直接就是60*(1-15%)了吧？结果答案没有。如果是单位成本就是60*(1-15%)(1+8%)才有答案。

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1 个答案

王园圆_品职助教 · 2025年01月27日

同学你好，一个公司，只要销售数量增加了，那对应结转的经营成本 COGS是必然要增加的

因为sales = Q * Price COGS = Q * 单位成本——所以其他都不变的情况下，Q增加 COGS 和sales必然同步增加

这是这类题目的默认前提，是上课讲过的知识点，所以题目是不会特意再强调是单位成本而不是总的COGS下降的

同学如果再做类似题目都记住这个知识点和默认条件即可

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