NO.PZ2018062004000120
问题如下:
What conclusion can be drawn from an increasing inventory turnover?
选项:
A.The company may experience operational difficulties.
B.The company appears to be managing its inventory less efficiently.
C.The company may write off a large amount of obsolescent inventory.
解释:
C is correct. A write off inventory may decrease the denominator of the ratio, thus increasing the ratio.
记得之前做题在哪儿看到过说,turnover变高除了存货管理效率提高之外,也有可能是业务扩张了但是生产供给满足不了市场需求,不在最佳生产状态,没有达到cost margin = profit margin的理想状态。这道题可以理解选c,但是想请问老师,如何判断turnover和最佳生产状态,还是我记错了…