IB WJEC Business: End-of-Term Revision Checklist | IB WJEC 商务：期末复习提纲

📚 IB WJEC Business: End-of-Term Revision Checklist | IB WJEC 商务：期末复习提纲

As the term concludes, this comprehensive checklist highlights the essential topics in IB Business Management with a WJEC-style focus, ensuring you cover key concepts, theories, and exam techniques. Use it to structure your revision and identify areas needing deeper practice.

学期即将结束，这份全面的复习提纲突出了 IB 商务管理（结合 WJEC 风格）的核心主题，确保你掌握关键概念、理论和考试技巧。用它来规划复习进度，并找出需要深入练习的薄弱环节。

1. Business Organisation and Environment | 商业组织与环境

Different types of business entities: sole trader, partnership, private limited company (Ltd), public limited company (plc), cooperatives, and franchises. Each has distinct ownership, liability, and funding implications.

不同类型的商业实体：个体经营者、合伙企业、私营有限公司 (Ltd)、公众有限公司 (plc)、合作社和特许经营。每种类型在所有权、责任和融资方面都有明显区别。

Stakeholders: internal (employees, managers, shareholders) and external (suppliers, customers, government, community). Understanding their conflicting objectives is crucial for decision-making.

利益相关者：内部（员工、管理者、股东）和外部（供应商、顾客、政府、社区）。理解他们相互冲突的目标对于决策至关重要。

Use the table below to quickly compare business types by ownership and liability:

使用下表快速比较企业类型的所有权与责任：

Business Type	Ownership	Liability
Sole trader	One owner	Unlimited
Partnership	2+ owners	Unlimited (usually)
Private Ltd (Ltd)	Shareholders	Limited
Public Ltd (plc)	Shareholders	Limited

PESTLE analysis (Political, Economic, Social, Technological, Legal, Environmental) assesses the external environment’s impact on business strategy and operations.

PESTLE 分析（政治、经济、社会、技术、法律、环境）用于评估外部环境对业务战略和运营的影响。

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2. Marketing | 市场营销

The marketing mix (7Ps): product, price, place, promotion, people, process, physical evidence – extended from the traditional 4Ps for services.

市场营销组合 (7Ps)：产品、价格、地点、促销、人员、过程、有形展示——从传统的 4P 扩展而来，适用于服务业。

Market segmentation, targeting, and positioning (STP) help a business focus on specific customer groups and build competitive advantage.

市场细分、目标市场选择和市场定位 (STP) 帮助企业聚焦特定客户群体，建立竞争优势。

Pricing strategies: cost-plus, penetration, skimming, competitive, psychological. Each suits different market conditions and product life cycle stages.

定价策略：成本加成、渗透定价、撇脂定价、竞争性定价和心理定价。每种策略适用于不同的市场条件和产品生命周期阶段。

Market research: primary (surveys, interviews) collects new data; secondary (reports, government data) uses existing data. Both inform marketing decisions.

市场调研：一手调研（问卷、访谈）收集新数据；二手调研（报告、政府数据）利用现有数据。两者都为营销决策提供依据。

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3. Finance and Accounting | 财务与会计

Sources of finance: internal (retained profit, sale of assets) and external (bank loans, overdrafts, share capital, venture capital). Choose based on time horizon, cost, and control.

资金来源：内部（留存利润、资产出售）和外部（银行贷款、透支、股本、风险资本）。根据时间跨度、成本和控制权进行选择。

Break-even analysis calculates the output level where total revenue equals total costs. It helps assess risk and set targets.

盈亏平衡分析计算总收入等于总成本的产出水平。它有助于评估风险和设定目标。

Break-even point (units) = Fixed Costs ÷ (Selling Price per unit – Variable Cost per unit)

Margin of safety = Actual output – Break-even output. A larger margin indicates lower risk.

安全边际 = 实际产量 – 盈亏平衡产量。安全边际越大，风险越低。

Key profitability ratios measure returns and efficiency:

关键盈利能力比率衡量回报和效率：

ROCE = (Operating Profit ÷ Capital Employed) × 100%

Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%

Liquidity ratios assess short-term solvency. Current ratio = Current assets ÷ Current liabilities. Acid test = (Current assets – Inventory) ÷ Current liabilities.

流动性比率评估短期偿债能力。流动比率 = 流动资产 ÷ 流动负债；速动比率 = (流动资产 – 存货) ÷ 流动负债。

Cash flow forecasting predicts inflows and outflows to avoid liquidity crises. Focus on opening/closing balances and the timing of receipts and payments.

现金流预测预估流入和流出，以避免流动性危机。重点关注期初/期末余额以及收付款的时间安排。

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4. Human Resource Management | 人力资源管理

Recruitment process: job analysis, job description, person specification, advertising, shortlisting, interviews, selection. A structured approach improves person-job fit.

招聘流程：工作分析、工作描述、人员规格、广告、筛选、面试、选择。结构化的方法能提高人岗匹配度。

Motivation theories: Maslow’s hierarchy of needs, Herzberg’s two-factor theory (hygiene and motivators), Taylor’s scientific management. Apply them to design effective reward systems.

激励理论：马斯洛需求层次理论、赫茨伯格双因素理论（保健因素和激励因素）、泰勒科学管理理论。运用这些理论设计有效的奖励体系。

Financial rewards: salary, wages, commission, profit sharing. Non-financial: job enrichment, empowerment, training. A mix often yields higher motivation.

财务奖励：薪水、工资、佣金、利润分享。非财务奖励：工作丰富化、授权、培训。两者结合通常带来更高的激励效果。

Organisational structures: tall (many layers), flat (few layers), matrix (project-based). Each affects communication, delegation, and flexibility.

组织结构：高耸式（多层级）、扁平式（少层级）、矩阵式（基于项目）。每种结构影响沟通、授权和灵活性。

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5. Operations Management | 运营管理

Production methods: job production (unique items), batch production (groups), flow production (continuous), mass customization. Select based on volume, variety, and cost.

生产方式：单件生产（独特物品）、批量生产（分组）、流水生产（连续）、大规模定制。根据产量、品种和成本进行选择。

Quality: Quality control inspects final output; quality assurance builds quality into processes. Total Quality Management (TQM) involves all employees in continuous improvement. Kaizen focuses on small, ongoing enhancements.

质量：质量控制检验最终产出；质量保证在流程中植入质量。全面质量管理 (TQM) 让所有员工参与持续改进。Kaizen（改善）专注于小的、持续不断的改进。

Lean production eliminates waste; Just-in-time (JIT) inventory management minimizes stockholding, reduces costs, but requires reliable suppliers.

精益生产消除浪费；准时制 (JIT) 库存管理将库存持有降至最低，降低成本，但需要可靠的供应商。

Location factors: proximity to market, labour, materials, infrastructure, government incentives. Quantitative tools like break-even or investment appraisal can compare sites.

选址因素：靠近市场、劳动力、原材料、基础设施、政府激励。可以使用盈亏平衡或投资评估等定量工具来比较不同地点。

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6. Business Strategy | 商业战略

Vision and mission statements guide long-term direction. Objectives should be SMART (Specific, Measurable, Achievable, Relevant, Time-bound).

愿景和使命陈述指引长期方向。目标应当是 SMART 的（具体、可衡量、可实现、相关、有时限）。

SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) evaluates internal and external factors to inform strategic choices.

SWOT 分析（优势、劣势、机会、威胁）评估内部和外部因素，为战略选择提供信息。

Ansoff matrix: market penetration, product development, market development, diversification – four growth strategies with increasing risk.

安索夫矩阵：市场渗透、产品开发、市场开发、多元化——四种增长战略，风险逐渐增加。

Porter’s generic strategies: cost leadership, differentiation, focus. A firm must avoid being ‘stuck in the middle’ without a clear advantage.

波特通用战略：成本领先、差异化、集中化。企业必须避免“夹在中间”而没有明确优势。

Stakeholder mapping: power vs. interest grid helps prioritise engagement and manage conflicting expectations.

利益相关者映射：权力-利益矩阵有助于确定参与优先级，并管理相互冲突的期望。

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7. Globalisation and International Business | 全球化与国际商务

Globalisation increases interdependence. MNCs benefit from economies of scale and access to new markets but face ethical and cultural challenges.

全球化增加了相互依存性。跨国公司从规模经济和进入新市场中获益，但面临道德和文化挑战。

Protectionist measures: tariffs, quotas, subsidies, regulations – impact on domestic businesses by shielding them from foreign competition, but may raise prices.

保护主义措施：关税、配额、补贴、法规——通过保护本国企业免受外国竞争来影响市场，但可能抬高价格。

Exchange rates: appreciation makes exports dearer, depreciation cheaper. Businesses must manage currency risk through hedging or diversification.

汇率：升值使出口更昂贵，贬值更便宜。企业必须通过套期保值或多元化来管理货币风险。

Global marketing strategies: standardisation vs. adaptation. Cultural, legal, and economic differences often require tailored approaches.

全球营销策略：标准化与适应性。文化、法律和经济差异通常需要量身定制的方法。

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8. Entrepreneurship and Innovation | 创业与创新

Entrepreneurs are risk-takers who identify opportunities and bring together resources to create value. A business plan includes market analysis, financial projections, and operational planning.

企业家是承担风险、识别机会并整合资源以创造价值的人。商业计划包括市场分析、财务预测和运营规划。

Innovation can be incremental (small improvements) or disruptive (creates new markets). R&D spending drives long-term competitiveness.

创新可以是渐进式的（小改进）或颠覆性的（创造新市场）。研发支出推动长期竞争力。

Intellectual property protection: patents (inventions), trademarks (brands), copyright (creative works). They safeguard competitive advantage.

知识产权保护：专利（发明）、商标（品牌）、版权（创作作品）。它们维护竞争优势。

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9. Business Ethics and Sustainability | 商业道德与可持续发展

Ethical behaviour builds trust and reputation. CSR involves voluntary actions beyond legal requirements to benefit society and the environment.

道德行为建立信任和声誉。企业社会责任 (CSR) 包括超越法律要求的自愿行动，以造福社会和自然环境。

Triple bottom line: People, Planet, Profit – measuring social, environmental, and financial performance. It encourages balanced reporting.

三重底线：人、地球、利润——衡量社会、环境和财务表现。它鼓励平衡的报告方式。

Sustainability: reducing carbon footprint, circular economy, green supply chain. These mitigate risk and appeal to conscious consumers.

可持续发展：减少碳足迹、循环经济、绿色供应链。这些措施降低风险并吸引有意识的消费者。

Ethical trade: fair trade ensures producers in developing countries receive a fair price. It can be a differentiating factor.

道德贸易：公平贸易确保发展中国家的生产者获得公平价格。它可以成为一个差异化因素。

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10. Exam Techniques and Case Study Analysis | 考试技巧与案例分析

Command terms define response requirements: ‘Calculate’ means numerical working with units; ‘Explain’ requires causes and effects; ‘Evaluate’ needs balanced arguments and a justified conclusion.

指令词定义答题要求：’Calculate’ 表示有单位的数值计算；’Explain’ 要求因果关系；’Evaluate’ 需要平衡的论点并有合理的结论。

In case study analysis, always refer to the stimulus material, apply business tools, and build chains of reasoning: cause → effect → impact on business → recommendation.

在案例分析中，始终参考案例材料，运用商业工具，并构建推理链条：原因 → 影响 → 对业务的影响 → 建议。

Quantitative skills: calculate and interpret ratios, percentages, averages, index numbers, and forecast figures. Ensure units and formulas are shown.

定量技能：计算并解释比率、百分比、平均值、指数和预测数据。确保显示单位和公式。

Time management: allocate time proportionally to marks. Practise writing concise, structured answers with clear paragraphs and business terminology.

时间管理：按分值比例分配时间。练习写出简洁、结构清晰的答案，使用明确的段落和商务术语。

Revision tip: summarise each topic on one A4 sheet, practise past papers under timed conditions, and self-assess using mark schemes.

复习提示：将每个主题总结在一张 A4 纸上，限时练习往年真题，并根据评分标准自我评估。

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Published by TutorHao | Business Revision Series | aleveler.com

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