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乔。 · 2023年06月21日

请问OM是怎么算的？

  1. CFA I
  2. FRA

NO.PZ2019120301000055

问题如下：

Question

The following data is available on two companies that operate in the same industry:


Which of the following statements is most appropriate? Better margin performance will be reported by:

选项：

A.Company Y at the gross margin level and Company X at the operating margin level. B.Company Y at both the gross margin and operating margin levels. C.Company X at the gross margin level and Company Y at the operating margin level.

解释：

Solution

C is correct. Common size statements offer a convenient way to compare companies of different magnitudes. Company X reports better (higher) gross margin performance. Company Y reports better (higher) operating margin performance.


A is incorrect. On a common-size basis, Company Y has a lower gross margin, as discussed above. Company X has a lower operating margin as calculated above.

B is incorrect. On a common-size basis, Company Y has a lower gross margin.

？

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1 个答案

王园圆_品职助教 · 2023年06月22日

同学，所谓的经营利润，就是销售额去除了必要的生产成本和企业运营成本后得到的，类似于EBIT，而利息费用和利息收入属于非营业性收支，所以列示在EBIT之后，不计入EBIT的计算

operating profit margin = EBIT/sales

所以本题以X公司为例，就是operating profit margin = （11.2-5.7-1.9-1.5）/11.2 = 18.75% = 19%

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