問85
頻出度★★★
B 店で働いている A さんは，表計算ソフトを利用して当月1か月の売上分析を行い，社長に報告することにした。図1に売上分析を行うためのワークシートを示す。 図1に基づいて，A さんが分析した結果として，適切なものはどれか。
平成24年度 秋期 ITパスポート試験 問85
ストラテジ系企業活動 › 業務分析・データ利活用
This question's explanation and your answers so far.
解説
問 85
- ア
正解 The correct answer is ア. You can decide this just by reading each menu item's sales (column E) and gross profit (column F) straight off the worksheet in Figure 1 and putting them in order. Sales are: Gyudon (beef rice bowl) 1,920,000 yen, Oyakodon (chicken and egg rice bowl) 1,039,500 yen, Katsudon (pork cutlet rice bowl) 2,675,000 yen, and Curry 1,408,000 yen, so from highest to lowest they are Katsudon > Gyudon > Curry > Oyakodon, and the lowest is Oyakodon. Gross profit is: Gyudon 960,000 yen, Oyakodon 462,000 yen, Katsudon 802,500 yen, and Curry 880,000 yen, so from highest to lowest they are Gyudon > Curry > Katsudon > Oyakodon, and here too the lowest is Oyakodon. In other words, Oyakodon comes last among the four items in both sales and gross profit, so choice ア, “Oyakodon has both the lowest sales and the lowest gross profit.”, matches the numbers in Figure 1 exactly. You can also check the values yourself. Sales = unit price × quantity sold, so Oyakodon is 450 × 2,310 = 1,039,500 yen; gross profit = (unit price − cost) × quantity sold, so it is (450 − 250) × 2,310 = 200 × 2,310 = 462,000 yen. Oyakodon earns 200 yen of gross profit per serving, the same as Gyudon, but its quantity sold of 2,310 is the smallest of the four items, so it sinks to last place in both sales and gross profit.
Incorrectイ
The first half is right but the second half is wrong. As for sales, Katsudon is indeed the highest at 2,675,000 yen (both its unit price of 500 yen and its quantity sold of 5,350 are the largest of the four items). Its gross profit, however, stops at 802,500 yen, which is only third, behind Gyudon at 960,000 yen and Curry at 880,000 yen. This is because Katsudon has a heavy cost of 350 yen against a unit price of 500 yen, so its gross profit per serving is only 150 yen, the smallest of the four items. The theme of this question group is exactly that the best-selling item is not necessarily the most profitable one, so choice イ, which flatly states “both the highest sales and the highest gross profit”, is wrong.
Incorrectウ
The ranking it states is wrong. Computing gross profit margin = gross profit ÷ sales (= (unit price − cost) ÷ unit price) gives: Gyudon 960,000 ÷ 1,920,000 = 50.0%, Oyakodon 462,000 ÷ 1,039,500 ≈ 44.4%, Katsudon 802,500 ÷ 2,675,000 = 30.0%, and Curry 880,000 ÷ 1,408,000 = 62.5%. Curry, at 62.5%, is first among the four items, that is, the highest, not the second (second is Gyudon at 50.0%). Curry has the lightest cost, 150 yen against a unit price of 400 yen, so its margin stands out. It is wrong because it calls the item in first place the second.
Incorrectエ
In gross profit, Gyudon is indeed the highest at 960,000 yen, but in gross profit margin Gyudon is 50.0%, which falls short of Curry's 62.5% and is only second. The trap this choice sets is precisely that the largest gross profit “amount” does not have to mean the largest “rate”; its second half contradicts Figure 1, so it is wrong.
ここがポイント
- Gross profit = (unit price − cost) × quantity sold, and gross profit margin = gross profit ÷ sales = (unit price − cost) ÷ unit price. The ranking by “amount” and the ranking by “rate” do not agree, so always read carefully whether a choice is talking about the amount or about the rate. In this question the highest sales belong to Katsudon, the highest gross profit to Gyudon, and the highest gross profit margin to Curry, all different items.
- For questions that ask you to read a table or worksheet, the reliable approach is to pull out only the column relevant to each claim in a choice, build a ranking list from it, and check mechanically. With ranking words such as “the highest”, “the lowest”, or “the second highest”, a single point that does not match makes the whole choice wrong.
用語