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dididididi · 2020年01月19日

问一道题:NO.PZ2017102901000044

问题如下:

Which of the following most likely signals that a manufacturing company expects demand for its product to increase?

选项:

A.

Finished goods inventory growth rate higher than the sales growth rate

B.

Higher unit volumes of work in progress and raw material inventories

C.

Substantially higher finished goods, with lower raw materials and work-in-process

解释:

B is correct.

A significant increase (attributable to increases in unit volume rather than increases in unit cost) in raw materials and/or work-in-progress inventories may signal that the company expects an increase in demand for its products. If the growth of finished goods inventories is greater than the growth of sales, it could indicate a decrease in demand and a decrease in future earnings. A substantial increase in finished goods inventories while raw materials and work-in-progress inventories are declining may signal a decrease in demand for the company’s products.

老师,您好,这题的意思没有太理解,可否解释下,题干问的什么?谢谢

1 个答案
已采纳答案

Olive_品职助教 · 2020年01月19日

嗨,努力学习的PZer你好:


下列哪项意味着制造公司预期其产品的需求量会增加?

A 产成品的存货增长率大于其销售增长率

B 在产品和生产原料的存货增加

C 公司有大量的产成品,但是原材料和在产品却很少

答案选B,因为如果公司预期其产品的需求量增加,那么就会增加原材料的储备,加快生产速度,增加产量,以满足市场增长的需求。

A不对,如果存货的增长是高于销售的增长的,说明公司的产品存在滞销的情况,市场对其产品的需求并没有产量那么高。C不对,原因也是一样的,大量产成品在库,原材料和在产品却很少,说明产品根本卖不出去,库存积压,产量也很低,所以不需要准则什么原材料。

 


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