Another factor that merits attention for the same reason is the gross profit percentage, which has been forecasted at a fixed 52% of sales. It seems that this is also a vital assumption as the company has fixed costs in the form of admin costs which will remain same in case the gross margin percentage changes and this could lead to a drastic change in the operating profit of the company. Again, a sensitivity analysis in this regard can help in determining the range of outcomes for the said changes (Falls 2006, 65.
3)
All over the news, we see that the European countries are going through much trouble. This includes Britain, whose currency is one in which the company conducts its operations. However, given the economic scenario being faced by all the European countries including Britain, the pound might seem like a vulnerable currency in the future and given the company operates in business in pounds, it would do the company good if it were to earn revenue based on US dollars.
The less than favorable situation in Europe indirectly implies that the pound is going to depreciate against the USD in the future. Hence, it is only natural that the company should price its revenue in USD. In fact, I believe it has been lucky to do so since given the situation in Europe these days, it seems like the Union is set for a doom and so will bring down the respective currencies, the Euro and Pound along with it.
另一个因素值得关注的原因是毛利润率，已在一个固定的52%的销售预测。看来，这也是一个重要的假设为公司在管理成本，在毛利率的变化，这可能导致公司经营利润的急剧变化，保持相同的形式固定成本。再次，在这方面的敏感性分析可以帮助确定上述变化结果的范围（下跌2006，65。
3。
所有的消息，我们看到，欧洲国家正在经历的麻烦。这包括英国，它的货币是一个公司进行操作。然而，鉴于经济的情况下被所有的欧洲国家，包括英国面临，英镑可能看起来像是未来的一个弱势货币，由于公司经营业务的英镑，它会做好本公司要赚取收入以美元。
不比欧洲的有利形势间接暗示英镑会贬值的美元在未来。因此，该公司应以美元收入的价格是很自然的。事实上，我相信这是幸运的这样做，因为这些天在欧洲的情况，似乎会是一个毁灭，所以将各自的货币，随着它的欧元和英镑。
