NO.PZ202209270100000305
问题如下：
Fromm’s sensitivity analysis will result in a decrease in the 2020 base case gross profit margin closest to:
选项：
A.0.55 percentage points.
B.0.80 percentage points.
C.3.32 percentage points.
解释：
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
没懂 可以解释一下变化逻辑吗？
我会认为gross profit margin 🟰1➖COGS/S
4%Cost of sales（为何还要✖️0.2），S增加20%就是1.2S（为何没有1.2)
