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平成21年度 秋期 ITパスポート試験 問94

This question's explanation and your answers so far.

問94
頻出度★★★

N社の営業部では,今年度の販売戦略立案に向けて,前年度の商品売上実績を売上総利益率,商品回転率及び売上構成比率の視点で分析することにした。ここで,商品回転率は,一定期間の売上高を平均在庫高で割った値である。 分析には表計算ソフトを用いることとし,前年度の売上に関する資料を基に図のようなワークシートを作成した。ここで,列I,列Jの計算式は,セルA2~H11の範囲を,列Bをキーとして降順に整列した後に入力する。

ABCDEFGHIJ
1商品名売上高(千円)売上原価(千円)売上総利益(千円)売上総利益率(%)平均在庫高(千円)商品回転率(回)売上構成比率(%)売上構成比率累計(%)ランク
2商品あ1,73030.812014.414.8
3商品い41023.4508.23.5
4商品う2,63022.722012.022.5
5商品え3,36030.73649.228.8
6商品お31025.22910.72.7
7商品か21021.0307.01.8
8商品き86028.6978.97.4
9商品く61028.24015.35.2
10商品け30018.7358.62.6
11商品こ1,26022.19014.010.8
12合計11,680

注 網掛けの部分は,表示していない。 図 商品別販売分析ワークシート 売上の分析に当たっては,売上総利益率と商品回転率がともに高い商品が,販売効率が良く利益の上がる良い商品と判断される。そこで,販売効率を示す指標と売上高を視覚的に確認するために,各商品の売上高,売上総利益率及び商品回転率の関係を次の図のようなバブルチャートにして表した。この図を分析した内容として,適切なものはどれか。

出典 平成21年度 秋期 ITパスポート試験 問94
解説

問 94

  • Incorrectア

    Low-margin, high-volume selling means a low gross profit margin, but Product え sits at about 30% on the horizontal axis, near the right edge of the chart, so its margin is among the high ones, not low. On the contrary, Product え has the largest bubble, meaning the highest sales, while its turnover ratio of about 9 times is on the low side, so it is a product that holds a lot of inventory. The premise itself is the opposite of what the chart shows, so this is wrong.

  • Incorrectイ

    Product か has the lowest inventory turnover ratio in the chart (about 7.0 times) and a gross profit margin of about 21%, which is also among the low values. By the criterion in the question, a product with both values high has good sales efficiency, so Product か is far from having the best sales efficiency — it is among the worst. The conclusion that the current state may simply be maintained does not hold either.

  • ウ

    正解 In this bubble chart the horizontal axis is the gross profit margin on sales, the vertical axis is the inventory turnover ratio, and the size of each bubble represents the sales amount. Product く has a turnover ratio of about 15 times, the highest in the chart, and a gross profit margin of about 28%, which is also among the high values, so it fits exactly the criterion given in the question: a product with both a high gross profit margin and a high inventory turnover ratio is a good product with high sales efficiency and high profit. A high turnover ratio means the product is sold with only a small average inventory, that is, there is little excess inventory (inventory turnover ratio = sales ÷ average inventory), and since the margin is also high, profit is earned efficiently on whatever is sold. At the same time, the small bubble means the sales amount itself is not large. Therefore the analysis in ウ — sales are not high, but excess inventory is small and the margin is high, so taking measures to increase sales would efficiently increase profit — matches the chart.

  • Incorrectエ

    This bubble chart shows only three quantities — gross profit margin, inventory turnover ratio, and sales amount; sales quantity and unit price are not represented. A high-priced premium product with a low sales quantity, and a broad customer base, are guesses that cannot be derived from the chart. Moreover, Product こ has a large bubble, meaning its sales are among the high ones, and its turnover ratio of about 14 times is also high, so portraying it as a slow-selling product does not match the chart at all.

ここがポイント
  • A bubble chart shows three quantities at once: in addition to the positions on the horizontal and vertical axes, the size of the bubble represents a third quantity (here, the sales amount). Start reading such a chart by checking what each axis is and what the size means.
  • Inventory turnover ratio = sales ÷ average inventory. The higher the value, the more is sold with less inventory, meaning little excess inventory. A product with both a high gross profit margin and a high turnover ratio is the one with good sales efficiency, and each option must be checked using only the information drawn in the chart (an option that brings in factors not shown, such as unit price or sales quantity, is wrong).
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