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纵火蛙 · 2023年12月04日

怎么看审计比例呀?

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。

A比B大啊。除了倒数第二,还看哪个数据?

Maxine · 2023年12月04日

Company A: Revenue 20.7, 审计10次 Company B: Revenue 5.9, 审计6次

1 个答案

王岑 · 2023年12月05日

嗨,从没放弃的小努力你好:


在这道题目中,如果我们想看一下哪家公司在食物供应链上的挑战更高,我们需要看一下营业额与每年供应链被审计的比率。A公司的营业额是20.736,每年被审计10次。B公司的营业额为5.923,每年被审计6次。A公司的比率为20.736/10=2.07,B公司的比率为5.923/6=0.99,也就是说,B公司接受到的审计更严格。并且B公司有79%的比例依靠本地供应链,可控性更高。

----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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