单选题 An analyst gathers the following data about a company and the industry in which it operates:

company ($ millions)
industry averages as a percent of sales

revenues

cost of goods sold

operating expenses

profit margin

5000

2100

1750

475

100%

45%

32%

9.5%

Which of the following conclusions is most reasonable? Compared to the industry, the company: A. has the same cost structure and net profit margin. B. has a lower gross profit margin and spends more on its operating costs. C. is better at controlling product costs, but less effective at controlling operating costs.
【正确答案】 C
【答案解析】
[分析]

厂商
行业
结论
毛利润
5000-2100=2900
毛利润率
2900/5000=58%
1-45%=55%
该厂商的产品销售成本(产品成本)较低
营业成本
1750.5000=35%
32%
该厂商的营业成本较高
基于上表所得出的结论,我们可知,与行业的平均情况相比,该厂商在控制产品成本方面具有一定优势,但在控制营业成本方面相对缺乏效率。
[考点] 基于损益表对公司业绩的评估