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joice · 2021年07月07日

这道题的解答是要把abc三个选项逐一计算出才可以吗?

NO.PZ2018062005000040

问题如下:

Company A is in the automotive industry. If 10 million units were produced, each unit is expected to be sold at $600. Variable costs are $260 per unit and fixed costs are $2 billion. Which of the following is most likely to be true?

选项:

A.

Company A would have less operating leverage if fixed production costs were greater than $2 billion.

B.

Company A would generate positive operating income if unit sales were 3 million.

C.

Company A would generate 24.3% more operating income if unit sales were 10% greater than 10 million.

解释:

C is correct.

DOL=(10 million)($600-$260)/[(10 million)($600-$260)- 2 billion]=2.43

Company A would generate 24.3% more operating income if unit sales were 10% greater than 10 million.

这道题的解答是要把abc三个选项逐一计算出才可以吗?

1 个答案

王琛_品职助教 · 2021年07月08日

嗨,爱思考的PZer你好:


是的

选项 A 更像是定性分析。固定成本在分母,而且是减项,所以它越大,分母越小。那么整体 DOL 就越高。而选项描述是 less,所以说反了,不选

选项 B 是定量计算。 当销售量 Q=3,000,000 时,operating income=3,000,000*(600-260)-2,000,000,000= -980,000,000,是负数。而选项描述是 positive,所以说反了,不选

选项 C 是定量计算。分析过程如解析,正确

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