This question's explanation and your answers so far.
ラーメンチェーン店の本部で働いているAさんは、表計算ソフトを活用して全店における1日のラーメンの売上分析を行い、社長に報告することにした。図1にラーメンの売上分析を行うためのワークシートを示す。
| A | B | C | D | E | F | G | H | |
|---|---|---|---|---|---|---|---|---|
| 1 | メニュー | 単価 | 原価 | 売上数量 | 売上高 | 粗利 | 売上比率 | 粗利率 |
| 2 | しょう油ラーメン | 500 | 350 | 525 | 262,500 | 78,750 | 55.8% | 30.0% |
| 3 | みそラーメン | 550 | 380 | 78 | 42,900 | 13,260 | 9.1% | 30.9% |
| 4 | チャーシューメン | 800 | 430 | 75 | 60,000 | 27,750 | 12.8% | 46.3% |
| 5 | 味玉ラーメン | 700 | 400 | 150 | 105,000 | 45,000 | 22.3% | 42.9% |
| 6 | 合計 | 828 | 470,400 | 164,760 | 100.0% | 35.0% |
図1 ラーメンの売上分析を行うためのワークシート 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。
※ Our check while writing this explanation could not fully confirm the published answer; scoring follows IPA's official key.
The claim that flavored-egg ramen exceeds chashu (roast pork) ramen in both sales ratio and gross profit margin does not hold up against the figures in Figure 1. At least one of the two indicators is reversed, so it cannot be said that both are higher; therefore it is wrong.
The item with the lowest gross profit margin is soy-sauce ramen (as correct choice ウ shows), not miso ramen. Therefore the part stating that its gross profit margin is also the lowest contradicts Figure 1, and this statement, which places miso ramen at the bottom on everything, is wrong.
正解 In Figure 1, soy-sauce ramen has the highest sales ratio (its share of total sales revenue) among all items, while its gross profit margin (gross profit as a share of sales revenue) is the lowest — that is the relationship shown. Choice ウ correctly describes this pattern of a best-selling staple item with a thin profit margin, so it is appropriate. The key point is reading the position on both indicators accurately without confusing the sales ratio with the gross profit margin.
Gross profit (as an amount) is determined by sales revenue multiplied by gross profit margin, so even if the margin is high, when sales revenue is small the gross profit amount is not necessarily the largest. Rather, items with large sales revenue (such as soy-sauce ramen) can have a larger gross profit amount. This error confuses the gross profit margin (a ratio) with gross profit (an amount).