NO.PZ2023040301000193
问题如下：
Which of the following statements about forecasting selling, general
and administrative (SG&A) expenses is most accurate?
选项：
A.
General corporate costs are
mostly variable costs
B.
Selling and distribution
expenses can be modeled as a percentage of sales
C.
Overall SG&A expenses have
a more direct relationship with revenues than cost of goods sold
解释：
Because selling
and distribution expenses often have a large variable component and can be
modeled as a percentage of sales.
A is incorrect
because general corporate costs are more fixed costs and might be better
modeled using a fixed growth rate based on expected wage inflation.
C is incorrect
because cost of sales (cost of goods sold, or COGS) is typically the single
largest cost for companies that make and/or sell products. Because it has a
direct link with sales, forecasting this item as a percentage of sales (or as a
gross margin) is usually a good approach. SG&A expenses often have a less
direct relationship with revenues. Although SG&A expenses overall are
generally less closely linked to revenue than is cost of sales, certain
SG&A expenses could be more variable than others.
请问Ｃ选项为什么不对？
