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Churning · 2021年03月16日

老师问下这道题

* 问题详情,请 查看题干

NO.PZ201512300100000501

问题如下:

1. Based on Exhibit 1, which of the following provides the strongest evidence that Chrome displays economies of scale?

选项:

A.

Increasing net sales

B.

Profit margins that are increasing with net sales

C.

Gross profit margins that are increasing with net sales

解释:

C is correct.

Economies of scale are a situation in which average costs decrease with increasing sales volume. Chrome’s gross margins have been increasing with net sales. Gross margins that increase with sales levels provide evidence of economies of scale, assuming that higher levels of sales reflect increased unit sales. Gross margin more directly reflects the cost of sales than does profit margin.

B选项为什么错

1 个答案
已采纳答案

Debrah_品职答疑助手 · 2021年03月16日

嗨,爱思考的PZer你好:


这道题B选项没有明确是净利率还是毛利率,但是C选项非常清楚,所以选C最正确。要留意净利润率不能用来衡量规模经济。

而这道题考察的是规模经济问题,它主要体现在毛利率上:表现为当销售收入上升,而平均COGS下降。而其净利润率指标对于销售收入的变化不能反映economise of scale(因为它是利润表的最后一项,太多因素会对他产生影响,比如利率、税收).

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