Colin2018-03-21 12:37:53
这个题目的原版书题目和答案都贴在下面。是不是错了?看一下我的答案(见附图)。我的解答正确吗? Fromm’s sensitivity analysis will result in a decrease in the 2015 base case gross profit margin closest to: A. 0.55 percentage points. B. 0.80 percentage points. C. 3.32 percentage points. A is correct. The sensitivity analysis consists of an increase of 20% in the price of an input that constitutes 4% of cost of sales. Change in gross profit margin because of that increase is calculated as the change in cost of sales because of price increase divided by sales: = (Cost of sales × 0.04 × 0.2)/Sales = (105.38 × 0.04 × 0.2)/152.38 = 0.0055
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大鬼2018-03-21 16:14:25
这题比较偏门。
sensitivity analysis指的是,你改变一个单位的XXX,会引起总体变了变化多少,
这题说的是input中的4%的某个元素价格增加了20%。所以题目就是拿COGS×4%获得那个元素,再×20%,就是这个元素价格改变的大小。最终除以sales。也就是最终这个影响给整个profit margin带来多大的冲击。
很偏门的东西,不需要太多关注,记住这个思想就好了。
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