Business management 考試技巧

計算機程式

常見錯誤

1. 1high涉及分數: 2Break-even analysis

   Omitting currency symbols ($/£) or physical unit labels (e.g., 'spaces', 'units', 'dresses') in final calculations.

   如何避免: Always check the required units of the final value and append them clearly (e.g., writing '$95' instead of '95', or '60 spaces' instead of '60').
2. 2high涉及分數: 1Cash flow

   Labeling the final row of a cash-flow forecast as 'net profit' instead of 'net cash flow'.

   如何避免: Keep cash and profit concepts distinct. Cash flows track liquid balances, whereas profit is calculated on a Statement of Profit or Loss. Always use 'Net Cash Flow', followed by 'Opening Balance' and 'Closing Balance'.
3. 3medium涉及分數: 2Costs and revenues

   Formulating circular definitions (e.g., defining 'variable costs' as 'costs that vary' or 'cost-plus pricing' as 'adding a plus to costs').

   如何避免: Define technical terms using distinct, precise characteristics. For example, 'variable costs are costs that change in direct proportion to the level of output/activity'.
4. 4high涉及分數: 5Business objectives

   Providing one-sided arguments in Section B 10-mark recommendation or discussion questions.

   如何避免: Structure essays to analyze both advantages and disadvantages of each option (at least two 'for' and two 'against' arguments) before making a balanced conclusion.
5. 5medium涉及分數: 2Break-even analysis

   Drawing break-even charts freehand, resulting in imprecise intersections or messy lines.

   如何避免: Always use a clear plastic ruler to draw cost, revenue, and fixed cost lines. Ensure both axes are fully labeled, with the y-axis showing 'Costs and Revenues' (both terms) and the x-axis indicating physical units.
6. 6medium涉及分數: 2Decision Trees

   Failing to include the decision node, chance nodes, key, or double slashes (//) indicating rejected options on decision tree diagrams.

   如何避免: Construct the tree using standard symbols: squares for decision points, circles for chance nodes. Calculate Expected Values clearly, draw double slashes through the lower-yielding path, and provide a clear key.
7. 7medium涉及分數: 2Final accounts

   In Statement of Profit or Loss construction, omitting key layout components such as interest, tax, or dividends.

   如何避免: Follow the standardized IB template strictly: Sales Revenue -> Cost of Sales -> Gross Profit -> Expenses -> Net Profit Before Interest and Tax -> Interest -> Net Profit Before Tax -> Tax -> Profit for the Period -> Dividends -> Retained Profit.
8. 8high涉及分數: 2Business objectives

   Failing to address limitations or missing information in high-tariff evaluation questions, capping the mark below the top band.

   如何避免: Explicitly state what data is missing from the case study (e.g., competitor reactions, long-term market research, or exact setup costs) that could alter your strategic recommendation.