問19
頻出度★★★
複数の店舗をもつ小売業A社の業績推移を示す表から読み取れるものはどれか。
| 2015年 | 2016年 | 2017年 | |
|---|---|---|---|
| 売上高（億円） | 6,000 | 5,500 | 5,000 |
| 営業利益（億円） | 600 | 1,000 | 1,200 |
| 店舗数 | 300 | 250 | 200 |
平成30年度 秋期 ITパスポート試験 問19
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 19
Incorrectア
It is correct that the operating profit margin is increasing, but sales per store are 20→22→25 (hundred million yen), i.e., increasing, so calling it decreasing is wrong. Even though total sales fall, the number of stores falls by even more, so on a per-store basis sales increase.
Incorrectイ
Both sales per store and the operating profit margin are increasing, yet this option states that both are decreasing, so it is wrong on both counts.
- ウ
正解 Two indicators are computed from the table. First, sales per store ＝ sales ÷ number of stores: 6,000÷300＝20 in 2015, 5,500÷250＝22 in 2016, and 5,000÷200＝25 (hundred million yen) in 2017, increasing year by year. Next, operating profit margin ＝ operating profit ÷ sales: 600÷6,000＝10% in 2015, 1,000÷5,500＝about 18.2% in 2016, and 1,200÷5,000＝24% in 2017, which is also increasing. In other words, both sales per store and the operating profit margin are increasing, so ウ, which matches this, is correct.
Incorrectエ
It is correct that sales per store are increasing, but the operating profit margin is 10%→about 18.2%→24%, i.e., increasing, so calling it decreasing is wrong.
ここがポイント
- Sales per store ＝ sales ÷ number of stores. Note that even when total sales decrease, sales per store can still increase if the number of stores decreases by even more.
- Operating profit margin ＝ operating profit ÷ sales. It is an indicator expressing the ratio of profit to sales (profitability).
用語