案例常见计算题目汇总.doc

案例常见计算题目汇总 收入-成本分析 企业Profit 所用公式： 利润 = 收入 – 成本 收入 = 销售数量 × 单价；或收入 = 市场总容量 × 市场份额 成本 = 料 + 工 + 费 特殊词汇： Overhead(管理费用，日常支出) SG&A (Selling, General and Administrative Expenses, 销售总务管理支出 CAGR (compound annual growth rate) Case 1 Our client manufactures and sells deposit slips to banks at a price of $1/slip. They are the leading firm in this 100Mn industry with 60% market share. Total cost for our client is $0.70 per slip. Their competitor out-sources manufacturing for a total cost of $0.90 per slip. Federal regulations will decrease the industry size by 10% next year. Our client wants to maintain its profit, so they are considering engaging in a price war. Our client may lower the price to $0.90 per slip, based on that a rational competitor would not price below his cost. After the price war, our client will have 100% market share. Candidate should determine whether the price war would maintain current profitability. Answer: Current profit: Quantity = 60%×100M = 60M; Total Revenue = Q×$1/slip = $60M; Total Cost = Q ×$0.70/slip = $42M; Profit = TR – TC = $18M Profit after the price war: Quantity = 100%×90=90M (client has 100% market share, but market has shrunk by 10% due to federal regulation) TR = Q×$0.90/slip = 81M; TC = Q×$0.70/slip = 63M; Profit = $18M. Profits are maintained. So, go ahead with the price war. 净现值NPV 净现值法是评价投资方案的一种方法。投资所产生的未来现金流的折现值与项目投资成本之间的差值。净现值为正值，投资方案是可以接受的；净现值是负值，理论上来讲，投资方案是不可接受的净现值越大，投资方案越好。 Cost of capital:资本成本，取决于资金来源的构成、未来的投资机会、项目风险、通货膨胀等 D Case 2 I am considering buying a sandwich bar for $30,000 and running it from the beginning of next year. Do you think I should do it? Information Gathering: Revenue & Costs “Made-to-order” sandwiches Price $ 4 per sandwich Avg. number sold 40 sandwiches per day Materials $ 2 per sandwich Employees $ 5 per hour (fully loaded) Dedicated hours 8 hours per day Additionally, the sandwich bar sells out approximately 30 bottles of soda pop per day. The price is $1 per bottle, with a 50% ma