问题如下:
Nespresso has just introduced the first Hand drip coffee maker to the market at year-end 2016. After considering the following factors,Jacques decides to use a five-year forecast horizon for Nespresso, Which factor best justifies the five-year forecast horizon?
Factor 1 The annual portfolio turnover is 50%.
Factor 2 The Hand drip coffee maker industry is expected to grow rapidly over the next 5-7 years.
Factor 3 Nespresso has announced it would acquire a coffee roasting company that specializes on the production of espresso by 2019 and will add 3.5% to its total revenues.
选项:
A. Factor 1
B. Factor 2
C. Factor 3
解释:
B is correct.
考点:Scenario Analysis and Sensitivity Analysis,Other Considerations
解析:B是正确的。手冲咖啡是一个新兴的行业,并且正在不断发展,Nespresso公司的手冲咖啡业务预计将在未来5-7年不断扩大所以这个因素支持一个长期的预测期。而对于因素1和因素3,2年的预测期就足够了。
B不是说5-7年么?