NO.PZ201512300100000705
问题如下：
5. Fromm’s sensitivity analysis will result in a decrease in the 2015 base case gross profit margin closest to:
选项：
A.0.55 percentage points.
B.0.80 percentage points.
C.3.32 percentage points.
解释：
A is correct.
The sensitivity analysis consists of an increase of 20% in the price of an input that constitutes 4% of cost of sales. Change in grossprofit margin because of that increase is calculated as the change in cost of sales because of price increase divided by sales:
= (Cost of sales × 0.04 × 0.2)/Sales
= (105.38 × 0.04 × 0.2)/152.38
= 0.0055
我不懂变化量和成本之间的关系
我这章节涉及变化率的没一个算对，真的想哭
