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梦梦0708 · 2019年12月21日

问一道题:NO.PZ2018103102000034

问题如下:

 Nespresso has just introduced the first Hand drip coffee maker to the market at year-end 2016. The company’s expectations are as follows:

l Competing Hand drip coffee maker will reach the market in 2018.

l Hand drip coffee maker will not be a substitute for traditional coffee maker.

l The important research costs in 2016 and 2017 will improve the current model of Hand drip coffee maker.

Based on Nespresso’s expectations, the gross profit margin of Nespresso’s Hand drip coffee maker division in 2018 is most likely to be affected by:

选项:

A.

research costs.

B.

competition.

C.

cannibalization by traditional coffee maker.

解释:

B is correct.

考点:Scenario Analysis and Sensitivity Analysis,Other Considerations

解析:B是正确的。来自其他手冲咖啡机制造商的竞争预计将在一年内开始。此后,竞争激烈可能会导致Nespresso的需求下降,并进一步影响Nespresso的毛利率。

请问A选项为什么不选,题目中所涉及的research cost是在表达什么内容呢?谢谢

1 个答案

maggie_品职助教 · 2019年12月22日

题干问影响2018年年毛利润的影响因素,而A说的是研发费用,它只影响2016和2017年的利润表。