2018 AQA IGCSE Business (9225) 模擬試題連答案詳解

Job enrichment is a non-financial motivation technique because it involves redesigning a job to include more challenging and complex tasks, giving the employee more responsibility and a greater sense of achievement, without directly changing their financial compensation.

1 mark for the correct answer (B).

Flow production involves the continuous movement of identical products along an assembly line, allowing for high-volume, standardized production.

1 mark for the correct answer (D).

In a standard partnership, owners (partners) have unlimited liability, meaning they are personally responsible for all the debts of the business if it fails.

1 mark for the correct answer (B).

Price skimming is a strategy where a business charges a high introductory price, often to target early adopters, before gradually lowering it over time.

1 mark for the correct answer (A).

Variable costs change directly with the level of output. The cost of rubber tires increases as more bicycles are manufactured, making it a variable cost.

1 mark for the correct answer (C).

An increase in interest rates raises the cost of borrowing, which increases the monthly payments (servicing costs) on existing variable-rate business loans.

1 mark for the correct answer (C).

One mark for each benefit stated, up to a maximum of two marks.

Possible answers include:
- It brings fresh ideas, perspectives and skills from outside the organisation.
- It provides a much wider pool of candidates, increasing the chances of finding the perfect fit.
- It avoids creating a vacancy elsewhere in the business which would happen with internal promotion.

AO1 = 2 marks
- 1 mark for each valid benefit stated, up to a maximum of 2 marks.

An advantage of franchising is that it allows for rapid expansion with minimal capital investment (1). This is because the franchisee pays a fee and provides the necessary funds to purchase the premises and stock, lowering the financial risk for the franchisor (1).

AO1 = 2 marks
- 1 mark for identifying a valid advantage of franchising to a franchisor.
- 1 mark for explaining or developing that advantage.

One mark for each valid way stated, up to a maximum of two marks.

Possible answers include:
- Utilizing social media or automated chatbots to resolve queries 24/7.
- Providing real-time delivery tracking links via email or SMS notifications.
- Creating online FAQ portals or customer databases to streamline complaints.

AO1 = 2 marks
- 1 mark for each valid technological method of improving customer service stated, up to a maximum of 2 marks.

A business might pay a piece rate to encourage higher employee productivity (1). This is because employees are paid directly for each unit they produce, giving them a strong financial incentive to work quickly and increase output (1).

AO1 = 2 marks
- 1 mark for identifying a valid reason for using a piece rate system.
- 1 mark for explaining/developing that reason in the context of business motivation/operations.

A business could improve its brand reputation (1 mark). This demonstrates environmental responsibility to the public, which can attract eco-conscious consumers (1 mark). Consequently, this can lead to higher sales and increased market share as customers switch from less sustainable competitors (1 mark).

1 mark for identifying a valid benefit (e.g., lower raw material costs, lower waste disposal fees, improved brand image, attracting ethical consumers). Up to 2 marks for explaining or developing this benefit (e.g., showing the link to costs, sales, or customer loyalty). Alternatively, 3 marks can be awarded for explaining one benefit in detail, or identifying two benefits with one explained in limited detail.

Payback Period = \(\frac{\text{Initial Investment}}{\text{Annual Savings}}\)

\(\text{Payback Period} = \frac{45,000}{18,000} = 2.5 \text{ years}\)

Convert the decimal part (0.5 years) to months:
\(0.5 \times 12 \text{ months} = 6 \text{ months}\)

Therefore, the payback period is **2 years 6 months**.

* **1 mark** for showing correct operation: \(\frac{45,000}{18,000}\)
* **2 marks** for giving the answer as 2.5 years (or \(2\frac{1}{2}\) years)
* **3 marks** for correct final answer: **2 years 6 months**

### Specimen Response:

* **Benefit 1:** Operating online means Apex Apparel does not have to pay high rents for physical shops in busy Indian shopping districts. (1) This greatly reduces their fixed overhead costs, which helps Dev and Ananya keep their organic cotton hoodies competitively priced while maintaining healthy profit margins. (1)

* **Benefit 2:** Selling via e-commerce allows the business to reach customers nationwide. (1) Instead of being limited to local shoppers in one city, anyone in India with an internet connection can buy their products, dramatically increasing their potential sales volume. (1)

One mark for identifying a valid benefit of e-commerce in context (up to 2 marks).
One mark for offering some explanation or development in context (up to 2 marks).
(2 x 2 marks)

**Possible answers include:**
* Lower overhead/fixed costs (e.g. no shop rent or retail staff wages).
* Wider geographical reach (can sell nationwide/internationally easily).
* Open 24/7, allowing customers to order sportswear at any time.
* Easier to track customer data and preferences online to target promotions.

### Specimen Response:

* **Benefit 1:** Promoting ethical practices helps Apex Apparel build a distinctive brand image. (1) Consumers who care about fair wages and sustainable chemical-free dyes are often willing to pay a premium price for these products, protecting AA's profitability. (1)

* **Benefit 2:** It acts as a powerful source of competitive advantage against mainstream fast-fashion rivals. (1) This ethical stance creates strong customer loyalty, as shoppers feel good about supporting a brand that protects supply chain workers and the planet, leading to repeat purchases. (1)

One mark for identifying a valid benefit of ethical/environmental production in context (up to 2 marks).
One mark for offering some explanation or development in context (up to 2 marks).
(2 x 2 marks)

**Possible answers include:**
* Stronger brand reputation / unique selling point (USP).
* Ability to charge premium prices for organic/ethical products.
* Higher customer loyalty and repeat custom from environmentally-conscious buyers.
* Easier to recruit or retain motivated employees who share the brand's values.

Level 3 (5-6 marks): Detailed analysis of the topic based on the context. The candidate applies knowledge and understanding of production methods to Apex Furniture sufficiently throughout the answer. They explain in depth how changing to flow production allows Apex to achieve economies of scale, leading to lower average unit costs and a faster rate of output. This helps the business meet the high-volume demand from international retailers. There is a clear understanding of the trade-off, such as the high capital cost of automated machinery required for flow production.

Level 2 (3-4 marks): Sound analysis of the topic. The candidate partially analyses the benefits of flow production, applying knowledge of business concepts to the context of furniture manufacturing, but the analysis lacks depth or only focuses on one aspect of the change (e.g., faster output without linking it to economies of scale or the retailers' demand).

Level 1 (1-2 marks): Basic analysis of the topic. The candidate provides simplistic or fragmented points about production methods, such as stating that flow production is faster than batch production, with little or no application to Apex Furniture.

AO2 = 2 marks (Application of production processes to Apex Furniture)
AO3 = 4 marks (Analysis of the benefits of flow production over batch production)

Possible points of analysis include:
- Flow production allows continuous manufacturing of standardized wooden tables and chairs, increasing overall output.
- Unit costs are reduced due to economies of scale, which can improve profit margins when selling to large international retailers.
- Moving to flow production requires significant capital investment in machinery, which may impact short-term cash flow.
- Employees may perform repetitive tasks, which could reduce their motivation and lead to quality issues if not managed.

Level 3 (5-6 marks): Detailed analysis of the topic based on the context. The candidate applies knowledge and understanding of employee motivation to Zephyr Deliveries sufficiently throughout the answer. They analyze in detail how financial bonuses can raise the motivation of drivers, leading to faster deliveries and reduced delays. The answer also explores potential negative impacts, such as drivers rushing, which could compromise road safety or lead to damaged parcels, thus showing a balanced and deep analysis of the impact on performance.

Level 2 (3-4 marks): Sound analysis of the topic. The candidate partially analyses the impact of bonuses on motivation and performance, applying concepts to courier drivers, but the explanation lacks depth or fails to cover both motivation and the practical performance consequences (e.g., safety risks or customer service quality).

Level 1 (1-2 marks): Basic analysis of the topic. The candidate gives simplistic points, such as stating that drivers will work harder if they get more money, without any real analysis of performance issues.

AO2 = 2 marks (Application of motivation concepts to Zephyr Deliveries' drivers)
AO3 = 4 marks (Analysis of the effects of financial incentives on motivation and performance)

Possible points of analysis include:
- Drivers are motivated to work more efficiently because their financial reward is directly linked to performance (delivery speed).
- Reduced delivery delays will improve Zephyr's customer satisfaction and competitive advantage.
- Rushing to meet schedules to secure bonuses might lead to accidents, traffic violations, or damaged goods, increasing business costs.
- Relying solely on financial incentives might ignore non-financial motivators, such as job security or working conditions.

Level 3 (5-6 marks): Detailed analysis of the topic based on the context. The candidate applies knowledge and understanding of ethical considerations and financial terms to GreenCup Coffee sufficiently throughout the answer. They analyze in depth how the 25% increase in cup costs will initially lower profit margins. They balance this by explaining how the ethical decision can enhance the brand image of GreenCup in Singapore, attracting environmentally-conscious customers. This increase in sales volume or the ability to charge higher prices could offset the increased costs, leading to a comprehensive analysis of the net effect on profits.

Level 2 (3-4 marks): Sound analysis of the topic. The candidate partially analyses the financial impact of the decision, applying concepts to a cafe chain, but the analysis lacks balance or depth (e.g., only analyzing the increased cost and reduction in profit, or only focusing on the positive brand image without detailed financial connection to profit margins).

Level 1 (1-2 marks): Basic analysis of the topic. The candidate offers simplistic points about green products attracting customers or costs going up, with minimal integration of the business context or profit concepts.

AO2 = 2 marks (Application of ethical/environmental costs to GreenCup Coffee)
AO3 = 4 marks (Analysis of the impact on profit margins and overall sales revenue)

Possible points of analysis include:
- The 25% cost increase for biodegradable cups raises variable costs, directly reducing the gross profit margin per coffee sold if prices are unchanged.
- GreenCup can use this ethical choice as a marketing tool, appealing to environmentally-conscious consumers in Singapore, which could increase customer loyalty and transaction volume.
- The enhanced brand reputation might allow GreenCup to raise prices slightly, offsetting the higher cost of biodegradable packaging.
- If competitors also switch to green packaging, GreenCup might lose its unique selling point (USP), leaving them with higher costs but no increase in sales.

Specimen Response: I recommend that ADS should buy AgriFly instead of franchising. Buying AgriFly gives ADS immediate control over 12 operational hubs in Brazil, which is a major agricultural market. Since ADS has built its success on a strong reputation for high quality and excellent customer service, maintaining direct control over technicians and customer relations is vital. With franchising, there is a serious risk that local operators might not follow the strict quality guidelines, which could damage the brand's reputation internationally. On the other hand, acquiring AgriFly is a higher-risk option because it requires a substantial bank loan. If the agricultural market suffers a downturn, the high fixed costs from interest payments could lead to severe cash flow problems. Franchising would avoid this financial pressure because the franchisees provide their own capital to set up. However, since the domestic market is saturated with cheaper imports, ADS needs a secure, high-quality foothold abroad to ensure long-term profitability. Retaining 100% of the profits from AgriFly will allow ADS to pay off the bank loan more quickly. Therefore, buying AgriFly is the better option because it protects the brand's reputation and offers greater long-term growth potential.

Level 4 (10-12 marks): Detailed analysis and evaluation of both expansion options in the context of ADS. Coherent line of reasoning with a fully justified recommendation. Demonstrates deep understanding of franchising vs acquisition, brand reputation, and financial risks. Level 3 (7-9 marks): Sound analysis and evaluation of the options. Appropriate recommendation based on preceding analysis. Good application of business concepts to the scenario. Level 2 (4-6 marks): Limited analysis of franchising and/or acquisition. Simplistic conclusion with limited justification. Basic application to the context. Level 1 (1-3 marks): Generic points about expansion, franchising, or acquisition without context or real analysis. Areas for consideration: Option 1 (Franchising): Pros - Low capital required, rapid expansion, local market expertise. Cons - Loss of control over customer service quality, risk to brand reputation, lower share of profits. Option 2 (Buying AgriFly): Pros - Immediate market share (12 hubs), full control over operations/quality, retains 100% of profits. Cons - Substantial bank loan needed, high interest/fixed costs, risk of financial distress.

A job description is a document that outlines the daily tasks and duties of a role (1). This helps potential applicants understand exactly what responsibilities they will have if they get the job (1).

One mark for showing some understanding of a job description, plus one mark for some development/explanation. Possible answers include: a document listing the tasks and responsibilities of a job role; details who the employee reports to and their working hours; used by candidates to understand what the job involves. Specimen response: A job description is a document that outlines the daily tasks and duties of a role (1). This helps potential applicants understand exactly what responsibilities they will have if they get the job (1).

### Specimen Response

**Benefit 1:**
External recruitment will provide Hana with a wider pool of applicants (1). This increases the chance of finding a store manager who already has extensive retail management experience in fashion boutiques, making them highly effective from day one (1).

**Benefit 2:**
It will bring new ideas into the business (1). A manager hired from outside GreenThread might introduce fresh and effective ways to display organic cotton garments on the shop floor, which could help boost sales (1).

One mark for identifying a valid benefit of external recruitment in the context of GreenThread, plus one mark for offering some explanation or development in context. (2 x 2 marks)

**Possible answers include:**
* **Larger pool of applicants:** Hana will have a wider choice of candidates with specialized retail management experience, increasing the chance of finding a high-quality candidate.
* **Introduces new ideas and experience:** A manager from another retail brand could bring fresh perspectives on sustainable fashion marketing or store operations.
* **Avoids creating another vacancy within the business:** If an existing employee is promoted, Hana would then have to recruit someone to fill their old position, which takes extra time and cost.
* **Avoids jealousy among existing staff:** Hiring from outside prevents resentment or conflict that might arise if one internal team member is promoted over others.

...

...

First, calculate Gross Profit:
Gross Profit = Sales Revenue - Cost of Sales
Gross Profit = $4.50 million - $2.70 million = $1.80 million

Next, calculate Gross Profit Margin (GPM):
Gross Profit Margin = (Gross Profit / Sales Revenue) * 100
Gross Profit Margin = ($1.80 million / $4.50 million) * 100 = 40.00%

- **3 marks**: Correct answer of 40.00% (or 40%) regardless of whether workings are shown.
- **2 marks**: Correct calculation of Gross Profit ($1.80 million) and correct formula applied but with a minor arithmetic error, or correct answer of 40% but not rounded to 2 decimal places as specified (e.g., 40.0% or 0.4).
- **1 mark**: Correct calculation of Gross Profit ($1.80 million) without further progress, or stating the correct formula for Gross Profit Margin.

First, calculate the total payback period in months:
Payback period (months) = Cost of Investment / Monthly Savings
Payback period (months) = $22,500 / $500 = 45 months

Next, convert the total months into years and months:
45 months = 3 years (36 months) and 9 months

- **3 marks**: Correct final answer of 3 years 9 months (or 3.75 years) with or without workings.
- **2 marks**: Correctly calculates the payback period as 45 months but fails to convert it correctly to years and months, or showing the correct division ($22,500 / $500) but with an arithmetic slip.
- **1 mark**: Correctly identifies the division process ($22,500 / $500) but uses incorrect values, or identifies that 1 year has 12 months in an attempt to convert incorrect monthly calculations.

**Specimen Response:**
By introducing Quality Assurance (QA), K-Furniture can reduce its high reject rate of 8% (L1). This is because errors are caught immediately by the workers at each stage of production rather than at the very end of the line (L2). This prevents faulty materials from being processed further, saving wood and reducing the costs of scrapping or reworking tables (L2). Additionally, giving employees responsibility for quality can increase their motivation. As a result, they may take more pride in their work, which leads to higher-quality flat-pack tables being produced, improving K-Furniture's brand reputation and attracting more customers (L3).

**Level 3: Detailed analysis of topics based on the context (5-6 marks)**
- Business areas are analysed in depth.
- Applies knowledge and understanding to the context sufficiently, throughout the answer.

**Level 2: Sound analysis of topics based on the context (3-4 marks)**
- Business areas are partially analysed.
- Applies knowledge and understanding to the context sufficiently, in most areas.

**Level 1: Basic analysis of topics based on the context (1-2 marks)**
- Analysis of business areas is simplistic.
- Knowledge and understanding is applied to the context, but may be fragmented.

**Level 0: Nothing worthy of credit (0 marks)**

**Possible answers include:**
- QA reduces waste/scrap rate because faults are spotted early at each stage rather than at the end of the line, which saves materials and costs for K-Furniture.
- Staff might feel more motivated and valued as they are given responsibility for quality, which can improve overall productivity.
- Fewer faulty tables will reach customers, improving K-Furniture's reputation and potentially increasing future sales.
- Reduces the need for final inspectors, which could lower overheads in the long run.

**Specimen Response:**
Using job enrichment, such as allowing cleaners to plan their own cleaning schedules, can give employees a greater sense of responsibility and independence (L1). Cleaners may feel more valued by GreenClean because they are trusted to make their own decisions, which increases their job satisfaction (L2). This is likely to reduce the high labor turnover that the business is currently experiencing, thereby saving costs on constantly recruiting and training new cleaners (L2). Highly motivated cleaners will likely do a more thorough job, which will improve cleaning quality, lead to better customer satisfaction ratings, and help GreenClean secure more commercial contracts in the future (L3).

**Level 3: Detailed analysis of topics based on the context (5-6 marks)**
- Business areas are analysed in depth.
- Applies knowledge and understanding to the context sufficiently, throughout the answer.

**Level 2: Sound analysis of topics based on the context (3-4 marks)**
- Business areas are partially analysed.
- Applies knowledge and understanding to the context sufficiently, in most areas.

**Level 1: Basic analysis of topics based on the context (1-2 marks)**
- Analysis of business areas is simplistic.
- Knowledge and understanding is applied to the context, but may be fragmented.

**Level 0: Nothing worthy of credit (0 marks)**

**Possible answers include:**
- Job enrichment gives cleaners more control over their work, making the job more interesting and reducing boredom.
- This increase in motivation can reduce labor turnover (cleaners are less likely to leave), which lowers recruitment and training costs.
- Motivated cleaners are likely to perform tasks more thoroughly, leading to higher customer satisfaction and better reviews.
- However, some cleaners may feel overwhelmed by extra responsibility or make poor scheduling decisions, leading to missed appointments.

### Analytical Points for Option 1 (New Factory in Poland / Flow Production):
* **Lower Unit Costs:** Shifting to flow production in Poland will allow VeloGlow to achieve economies of scale, lowering the average cost per item. This makes the brand more competitive in larger, price-sensitive international markets.
* **Quality Control:** VeloGlow retains 100% ownership and direct control over the manufacturing process. This is crucial because VeloGlow's success is heavily built on its reputation for premium quality.
* **Financial Risk:** Borrowing 5 million DKK introduces significant interest costs. If global sales do not grow as rapidly as expected, VeloGlow could face severe cash flow difficulties and risk business failure.

### Analytical Points for Option 2 (Franchising in Germany and the UK):
* **Rapid, Low-Cost Expansion:** VeloGlow can establish a physical retail presence in major European economies without the need to raise 5 million DKK. Franchisees fund the shop setups themselves.
* **Local Expertise:** Franchisees in Germany and the UK will have better knowledge of local consumer behavior and market trends, increasing the likelihood of retail success.
* **Brand Dilution Risk:** If franchisees do not maintain high standards of customer service or store presentation, VeloGlow's premium brand reputation could be permanently damaged.
* **Revenue Limits:** VeloGlow only receives a percentage of sales/profits rather than retaining the entire profit margin generated by global sales.

### Conclusion / Recommendation:
* **Recommendation 1:** Astrid should choose **Option 2 (Franchising)**. Since VeloGlow has no experience operating outside Denmark, the lower financial risk is safer. Utilizing the capital and local knowledge of franchisees allows VeloGlow to expand rapidly without taking on 5 million DKK of debt, which could jeopardize the Danish operations if international sales falter.
* **Recommendation 2:** Astrid should choose **Option 1 (Factory in Poland)**. VeloGlow is a premium brand whose core strength is high quality. Franchising risks losing control over this reputation. Although the 5 million DKK loan is risky, the transition to flow production in Poland secures long-term cost advantages and ensures that every waterproof jacket sold globally meets Astrid's strict quality standards.

### Levels of Response

| Level | Description | Marks |
| :--- | :--- | :---: |
| **4** | **Detailed analysis and evaluation of topics based on the context.**
• Coherent line of reasoning followed, which is sustained, relevant, and substantiated.
• There is a focused conclusion that is fully justified and follows clearly from the analysis.
• Business areas are analysed in depth.
• Knowledge and understanding is detailed and appropriately applied within context. | **10–12** |
| **3** | **Sound analysis and evaluation.**
• Coherent line of reasoning given and the conclusion is appropriate and related to the preceding analysis.
• Business areas are partially analysed.
• Knowledge and understanding is detailed and appropriately applied within context. | **7–9** |
| **2** | **Limited attempt made to analyse the topics based on the context.**
• Evidence of some line of reasoning, with a conclusion that has limited justification.
• Analysis of business areas is simplistic.
• Some knowledge and understanding is applied within context. | **4–6** |
| **1** | **Basic evaluation of topics but without any real support or analysis.**
• A conclusion is present but without any reasoned support.
• No discernible or relevant analysis.
• A clear attempt to apply knowledge and understanding, but context may be lacking. | **1–3** |
| **0** | **Nothing worthy of credit.** | **0** |