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Anita Zhang · 2023年02月19日

答案解析中-供应链比上营业收入比高，是怎么看出来的？不懂

  1. ESG
  2. Governance factors

NO.PZ2022120702000066

问题如下：

Below is information from two German companies in the fast casual restaurant sub- sector, which may or may not be material.


Based on known information, which company is expected to have less of a challenge in managing its food supply chain risk?

选项：

A.Company A because it has more audits in absolute terms and a higher percentage of internationally sourced produce.

B.Company B because it has more audits per unit of revenue and a higher percentage of locally sourced produce.

C.Company B because it has smaller revenue and thus lower reputational risk.

D.Company A and B have similar challenges because of the number of audits per unit of profit are alike.

解释：

相比A公司，B公司每年审计供应链比上营业收入的比例高于A公司，说明B公司在供应链上接受的审计次数较高，并且B公司有79%的比例依靠本地供应链，可控性更高，而A公司更依赖国际供应链。说明B公司在管理其食品供应链风险方面面临的挑战小于A公司。

看不懂答案解析第一句话

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1 个答案

王岑 · 2023年02月20日

嗨，爱思考的PZer你好：


同学你好，

这道题目问的是，哪个公司对管理食品供应链风险的挑战更小？

B公司的营业收入大约为6 million，供应链每年被审计6次。A公司营业收入20.7 million，供应链每年被审计10次。相比之下，B公司的供应链被审计的次数更多，因此风险小。还有一方面就是，B公司是有79%的比例依靠本地的供应链，因此风险更可控。

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努力的时光都是限量版，加油！

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