📚 Year 7 WJEC Business: Case Study Practical Exercises | 七年级 WJEC 商务：案例分析实战演练
Welcome to your practical case study session. The best way to learn business concepts is to apply them. Here, you will encounter a fictional enterprise, a simple business run by a young person called Alex. You’ll be asked to think like a business owner, identify problems, and propose solutions. This mirrors the skills tested in the WJEC Year 7 Business Studies exam: understanding the business environment, decision-making, and communication. Read each scenario carefully, consider the data, and try the exercises that follow. Answers should be clear and well-reasoned.
欢迎来到实战案例分析环节。学习商务概念最好的方法就是应用。在这里，你将接触一个虚构企业——由年轻人 Alex 经营的小生意。你需要像企业主一样思考，找出问题，提出解决方案。这正好切合 WJEC 七年级商务考试所考察的技能：理解商业环境、决策制定与沟通。认真阅读每一段情境，仔细思考数据，然后尝试之后的练习。答案应当清晰且有充分理由。
1. Meet the Business: Alex’s Smoothie Stall | 认识企业：阿历克斯的果昔摊
Alex is 13 years old and has set up a stall in the local park every Saturday morning. She sells freshly made fruit smoothies using a portable blender. She charges £2.50 per cup. Her main customers are families, joggers, and teenagers. She has noticed that when the weather is sunny, she sells around 40 cups in three hours. On cloudy days, sales drop to around 20 cups. Her ingredients cost £0.90 per cup, and she pays £5 for the stall permit each time. There are often long queues, and sometimes she runs out of ice before the end of the morning.
阿历克斯今年13岁，她每周六早上在当地公园摆摊。她用便携式搅拌机售卖现做水果果昔，每杯售价 2.50 英镑。她的主要顾客是家庭、慢跑者和青少年。她注意到天气晴朗时，三小时内大约能卖出 40 杯；阴天时销量降至 20 杯左右。每杯原料成本为 0.90 英镑，每次还需支付摊位许可证 5 英镑。摊位前常排长队，有时上午还没结束冰块就用完了。
2. Understanding the Problem: Demand and Supply | 理解问题：需求与供给
Alex is facing a classic business problem: demand changes with external factors, in this case, weather. On sunny days, demand is high, but she struggles to serve everyone quickly enough. On cloudy days, she may have leftover ingredients that go to waste. Her supply of ice is also too limited for high-demand days. This mismatch between what customers want (demand) and what she can provide (supply) is causing lost sales and some waste. She needs to improve her planning to match supply with demand more closely.
阿历克斯面临一个经典的商业问题：需求随外部因素变化，在这里是天气。晴天时需求高，但她难以快速服务所有人；阴天时她可能会有剩余原料，造成浪费。她的冰块供给在高需求日也不够用。这种顾客所需（需求）和她所能提供（供给）之间的不匹配，导致销售损失和部分浪费。她需要改进规划，使供给更贴近需求。
3. Exercise A: Calculating Profit on a Sunny Day | 练习 A：计算晴天的利润
Let’s calculate Alex’s profit for a sunny Saturday. Remember, profit is the money left after all costs have been taken away from revenue. Revenue is the total money coming in from sales. Work through the steps below, then check your reasoning. Use the formula: Profit = Revenue – Total Costs.
我们来算一下阿历克斯在一个晴朗周六的利润。记住，利润是从收入中减去所有成本后剩下的钱。收入是销售所得的总金额。按照以下步骤计算，然后检查你的思路。使用公式：利润 = 收入 – 总成本。
Step 1: Revenue = Number of cups sold × Price per cup = 40 × £2.50 = £100.00
第 1 步：收入 = 售出杯数 × 每杯价格 = 40 × 2.50 英镑 = 100.00 英镑
Step 2: Total variable costs = Ingredient cost per cup × Cups sold = £0.90 × 40 = £36.00
第 2 步：总可变成本 = 每杯原料成本 × 售出杯数 = 0.90 英镑 × 40 = 36.00 英镑
Step 3: Fixed cost = Stall permit = £5.00
第 3 步：固定成本 = 摊位许可证 = 5.00 英镑
Step 4: Total costs = £36.00 + £5.00 = £41.00
第 4 步：总成本 = 36.00 英镑 + 5.00 英镑 = 41.00 英镑
Step 5: Profit = £100.00 – £41.00 = £59.00
第 5 步：利润 = 100.00 英镑 – 41.00 英镑 = 59.00 英镑
Now ask yourself: Is this a good profit for three hours’ work? Could Alex do anything to increase this figure even on sunny days?
现在问问自己：对于三小时的工作来说，这是一个好的利润吗？即使在晴天，阿历克斯有没有办法提高这个数字？
4. Exercise B: Cloudy Day Profit and Loss Risk | 练习 B：阴天的利润与亏损风险
Now calculate the profit for a cloudy day when only 20 cups are sold. Follow the same steps and consider whether the business could make a loss if sales drop even further. This introduces the idea of break-even—the point where revenue equals total costs, so no profit, no loss.
现在计算一下阴天仅卖出 20 杯时的利润。按照相同步骤计算，并思考如果销量进一步下降，生意是否可能亏损。这引入了盈亏平衡的概念——即收入等于总成本，没有利润也没有亏损的点。
Revenue = 20 × £2.50 = £50.00
收入 = 20 × 2.50 英镑 = 50.00 英镑
Variable costs = 20 × £0.90 = £18.00
可变成本 = 20 × 0.90 英镑 = 18.00 英镑
Fixed cost = £5.00
固定成本 = 5.00 英镑
Total costs = £23.00
总成本 = 23.00 英镑
Profit = £50.00 – £23.00 = £27.00
利润 = 50.00 英镑 – 23.00 英镑 = 27.00 英镑
While still a profit, it’s much lower. What if only 5 cups are sold? Revenue would be £12.50, total costs £9.50, profit £3.00. If only 4 cups are sold, revenue £10.00, costs £8.60, profit £1.40. The business makes a profit as long as at least 3 cups are sold (3 × £2.50 = £7.50 revenue; costs £2.70 + £5 = £7.70, so actually a loss). Let’s find break-even exactly: each cup contributes £2.50 – £0.90 = £1.60 towards fixed costs. To cover £5 fixed cost, cups needed = £5.00 ÷ £1.60 = 3.125, so she needs to sell at least 4 cups to start making a profit. This analysis helps Alex see the risk on very slow days.
虽然仍有利润，但低了很多。如果只卖出 5 杯呢？收入为 12.50 英镑，总成本 9.50 英镑，利润 3.00 英镑。如果只卖出 4 杯，收入 10.00 英镑，成本 8.60 英镑，利润 1.40 英镑。只要卖出 3 杯以上，业务就可能盈利（3 × 2.50 英镑 = 7.50 英镑收入；成本 2.70 英镑 + 5 英镑 = 7.70 英镑，实际上亏损）。我们精确计算一下盈亏平衡点：每杯贡献 2.50 英镑 – 0.90 英镑 = 1.60 英镑用于覆盖固定成本。要覆盖 5 英镑固定成本，需要的杯数 = 5.00 英镑 ÷ 1.60 英镑 = 3.125，所以她至少需要卖出 4 杯才能开始盈利。这个分析有助于阿历克斯看到极度冷清日子里的风险。
5. Problem 1: Long Queues and Customer Waiting Time | 问题 1：长队与顾客等待时间
On sunny mornings, customers often wait up to 10 minutes. Some walk away when they see the queue. Alex uses just one blender and makes each smoothie to order. This slow service limits how many she can sell, even if more people want to buy. The queue also blocks the footpath, which annoys other park users.
在晴朗的早晨，顾客往往要等待长达 10 分钟。有些人看到队伍就走了。阿历克斯只用一台搅拌机，且每杯果昔都是现点现做。缓慢的服务限制了她的销量，即使有更多人想买。排队还堵塞了人行道，惹恼了其他公园使用者。
Suggest two realistic solutions and explain how each could improve the situation. Think about cost, speed, and customer satisfaction. Write your answers in full sentences, using business terms like ‘efficiency’, ‘customer service’, and ‘capacity’.
提出两个现实的解决方案，并解释每个方案如何改善情况。从成本、速度和客户满意度的角度思考。用完整的句子写出答案，使用‘效率’、‘客户服务’和‘生产能力’等商务术语。
One solution could be: prepare some popular flavour combinations in advance and keep them chilled. This would reduce blending time per order, allowing Alex to serve customers faster. It increases efficiency and reduces waiting time. However, she must estimate demand accurately to avoid waste. Another solution: invest in a second, smaller blender and ask a friend to help, increasing capacity. This would raise costs but could double output on busy days, improving customer satisfaction and potentially increasing total profit despite higher expenses.
一个解决方案可能是：提前准备一些受欢迎的口味组合并冷藏。这将减少每份订单的搅拌时间，使阿历克斯能更快地服务顾客。这会提高效率，减少等候时间。但她必须准确估计需求，避免浪费。另一个方案：投资购买第二台较小的搅拌机，并请一位朋友帮忙，从而增加生产能力。这会增加成本，但能在繁忙时段将产出翻倍，提高客户满意度，尽管开支更高，总利润可能增加。
6. Problem 2: Running Out of Ice | 问题 2：冰块耗尽
Alex buys a 2 kg bag of ice from the supermarket each Saturday morning. It costs £1 and is usually enough for 25 smoothies. On hot days, she needs ice for up to 40 smoothies, and the ice melts faster in the heat. When ice runs out, she can only sell smoothies at room temperature, which some customers refuse. This damages her reputation and reduces sales.
阿历克斯每周六早上从超市买一袋 2 公斤的冰块，花费 1 英镑，通常足够制作 25 杯果昔。天热时，她需要冰块制作多达 40 杯果昔，而且冰块在高温下融化得更快。冰块用完时，她只能卖常温果昔，有些顾客会拒绝。这损害了她的声誉并减少了销量。
Calculate: How many bags of ice should she buy to cover a sunny day’s demand if each bag is enough for 25 smoothies? What is the extra cost? Is it worth it? Explain your thinking.
计算一下：如果每袋冰块足够制作 25 杯果昔，她应该买几袋才能满足晴天的需求？额外成本是多少？这值得吗？解释你的想法。
For 40 smoothies, she needs at least 2 bags (25 × 2 = 50 smoothies worth, but 40 required). One bag gives only 25, so one bag is not enough. Two bags would provide enough ice for 50 smoothies, which is more than needed, but allows for waste and extra chilling. Extra cost = £1. On a sunny day, profit is £59. So spending an extra £1 reduces profit to £58, but avoids losing customers who want cold drinks. Given that even one lost sale costs £2.50 in revenue (and £1.60 in contribution), it’s very likely worth the extra bag. If just one customer walks away due to lack of ice, she loses out. Therefore, buying two bags is a sensible decision. Good business owners think about the trade-off between cost and customer satisfaction.
对于 40 杯果昔，她至少需要 2 袋冰块（2 × 25 = 50 杯的量，实际需要 40 杯）。一袋只够 25 杯，所以不够。两袋将提供足够 50 杯的冰块，比所需多，但能容许浪费和额外冷藏。额外成本为 1 英镑。晴天时利润为 59 英镑，所以多花 1 英镑利润降为 58 英镑，但能避免失去想要冷饮的顾客。即便只损失一笔销售，就会损失 2.50 英镑收入（和 1.60 英镑贡献），所以很可能值得多买一袋。如果有一个顾客因没冰块而走开，她就亏了。因此，买两袋冰块是个明智的决定。好的企业主会权衡成本与顾客满意度。
7. Introducing New Flavours and Market Research | 引入新口味与市场调研
Alex wants to introduce a new tropical flavour. Instead of guessing, she decides to do some simple market research. She creates a short questionnaire and asks 30 park visitors: ‘Which new smoothie flavour would you most likely buy?’ The results are: Mango & Passionfruit (13 votes), Pineapple & Coconut (9 votes), Berry Blast (8 votes). She also asks, ‘What is the maximum you would pay for a tropical smoothie?’ The average answer is £2.80.
阿历克斯想引入一种新的热带口味。她没有靠猜，而是决定做一些简单的市场调研。她制作了一份简短问卷，询问了 30 位公园游客：‘你最可能购买哪种新口味果昔？’结果是：芒果百香果（13 票）、菠萝椰子（9 票）、浆果爆炸（8 票）。她还问：‘对于热带果昔，你最高愿意付多少钱？’平均回答是 2.80 英镑。
Based on this primary research, which flavour should she introduce and why? What pricing decision does the research support? Remember to explain the limitation of her sample size.
基于这项一手调研，她应该引入哪种口味，为什么？这项调研支持什么样的定价决策？记得解释她样本量的局限性。
She should introduce Mango & Passionfruit as it received the most votes (13 out of 30, about 43%). The research also suggests she could charge £2.80, which is higher than her current £2.50 price. However, she must check if the extra cost of tropical ingredients would still leave a healthy profit margin. The sample size of 30 is quite small and may not represent all potential customers; it was only taken in one location. Still, as a starting point, it gives a useful direction. Business decisions based on evidence are usually better than pure guesswork.
她应该引入芒果百香果味，因为它得票最多（30 票中得 13 票，约 43%）。调研还表明她可以定价 2.80 英镑，高于目前 2.50 英镑的价格。但她必须核实热带原料的额外成本是否仍能留下健康的利润空间。30 人的样本量相当小，可能不代表所有潜在顾客；而且只是在某一地点取样的。不过，作为起点，它提供了有用的方向。基于证据做出的商业决策通常比纯粹猜测要好。
8. The Marketing Mix: 4Ps in Action | 营销组合：4P 的实际应用
The marketing mix is a key concept in WJEC Business. It includes Product, Price, Place, and Promotion. Alex has made decisions about each, but could she improve? Let’s analyse her current mix:
营销组合是 WJEC 商务学科的一个关键概念，它包括产品、价格、地点和促销。阿历克斯就每个方面都做了决策，但她能否改进？我们来分析她当前的组合：
- Product (产品): Fresh smoothies, currently three flavours. Quality depends on blender consistency and fruit freshness.
新鲜果昔，目前三种口味。质量取决于搅拌机均匀度和水果新鲜度。 - Price (价格): £2.50 for all flavours, a simple pricing approach.
所有口味均为 2.50 英镑，一种简单的定价方法。 - Place (地点): The park’s main entrance on Saturday mornings. This is convenient for customers passing by but limited to one time slot.
周六早上公园正门入口处。这对过路顾客很方便，但仅限于一个时间段。 - Promotion (促销): A hand-drawn sign and word-of-mouth; no social media or loyalty schemes yet.
只有手绘招牌和口碑传播；还没有社交媒体或忠诚计划。
Now your turn: Suggest and justify one improvement for each ‘P’. Be specific and explain the potential business benefit.
现在轮到你了：为每一‘P’提出一项改进建议并说明理由。要具体，并解释潜在的商业益处。
9. Finance Focus: Cash Flow Forecasting | 财务重点：现金流预测
Cash flow is the movement of money into and out of a business. Poor cash flow can cause a business to fail even if it is profitable on paper. Alex is considering buying a better blender costing £45 to speed up service. She currently has £30 saved from past profits. She expects next Saturday to be sunny and plans to sell 40 cups. With the new blender, she could maybe sell 50 cups because of faster service. But she must still pay for ingredients and the stall.
现金流是指资金进出企业的流动。现金流状况不佳可能导致企业失败，即使账面上有盈利。阿历克斯正考虑花 45 英镑购买一台更好的搅拌机以加快服务速度。她目前有 30 英镑的过往利润存款。她预计下周六是晴天，计划卖出 40 杯。有了新搅拌机，由于服务更快，她也许能卖出 50 杯。但她仍需支付原料和摊位费用。
Let’s create a simple cash flow forecast for next Saturday without and with the new blender.
我们来为下周六制作一份简单的现金流预测，分别看不买新搅拌机和购买新搅拌机的情况。
Without New Blender (不买新搅拌机):
| Cash In (现金流入) | Amount (金额) |
|---|---|
| Opening balance (期初余额) | £30.00 |
| Sales revenue (40 cups × £2.50) (销售收入) | £100.00 |
| Total cash available (可用现金总额) | £130.00 |
| Cash Out (现金流出) | Amount (金额) |
| Ingredients (£0.90 × 40) (原料) | £36.00 |
| Stall permit (摊位许可证) | £5.00 |
| Ice (2 bags) (冰块 2 袋) | £2.00 |
| Total cash out (现金流出总额) | £43.00 |
| Closing balance (期末余额) | £87.00 |
With New Blender (买新搅拌机):
| Cash In (现金流入) | Amount (金额) |
|---|---|
| Opening balance (期初余额) | £30.00 |
| Sales revenue (50 cups × £2.50) (销售收入) | £125.00 |
| Total cash available (可用现金总额) | £155.00 |
| Cash Out (现金流出) | Amount (金额) |
| New blender (新搅拌机) | £45.00 |
| Ingredients (£0.90 × 50) (原料) | £45.00 |
| Stall permit (摊位许可证) | £5.00 |
| Ice (2 bags) (冰块) | £2.00 |
| Total cash out (现金流出总额) | £97.00 |
| Closing balance (期末余额) | £58.00 |
Although the closing balance is lower in the short term (£58 vs £87), think about the following weeks. If the blender helps Alex sell 10 extra cups every sunny Saturday, how long does it take to recover the cost? Each extra cup adds £2.50 – £0.90 = £1.60. To recover £45, she needs £45 ÷ £1.60 ≈ 28 extra cups, which could be achieved in about three sunny Saturdays. After that, all extra profit is clear gain. This is called ‘return on investment’.
尽管短期内期末余额较低（58 英镑对比 87 英镑），但想想之后的几周。如果搅拌机帮助阿历克斯在每个晴朗周六多卖 10 杯，多久能收回成本？每多卖一杯增加 2.50 英镑 – 0.90 英镑 = 1.60 英镑。要收回 45 英镑，需要 45 英镑 ÷ 1.60 英镑 ≈ 28 个额外杯数，这大约能在三个晴朗周六实现。之后，所有额外利润都是净收益。这被称为‘投资回报’。
10. Stakeholders and Business Ethics | 利益相关者与商业道德
A stakeholder is anyone who is affected by or has an interest in a business. For Alex’s stall, stakeholders include: her customers, her parents (who sometimes pay for ingredients initially), the park authority (who issues the permit), other park users (who may be bothered by the queue or waste), and herself as the owner. Business ethics is about doing the right thing, not just the profitable thing. For example, Alex could use cheaper, frozen fruit from distant countries, but she chooses to buy local fresh fruit to support local farmers and reduce food miles. This decision may cost more, but it aligns with her values and may attract customers who care about sustainability.
利益相关者是指任何受企业影响或对企业有利害关系的人。对于阿历克斯的摊位，利益相关者包括：她的顾客、她的父母（有时先期支付原料费用）、公园管理机构（发放许可证）、其他公园使用者（可能因排队或垃圾感到不便），以及她自己作为企业主。商业道德关乎做正确的事，而不只是盈利的事。例如，阿历克斯本可以使用来自遥远国家的更便宜的冷冻水果，但她选择购买本地新鲜水果，以支持当地农民并减少食物里程。这个决定可能成本更高，但符合她的价值观，并可能吸引关注可持续性的顾客。
Identify two ethical issues Alex might face and propose how she could handle them. Write one paragraph per issue.
找出阿历克斯可能面临的两个道德问题，并提出她可以如何处理每个问题。每个问题写一段。
11. Scaling Up: From Stall to Business | 扩大规模：从摊位到企业
After a successful summer, Alex considers expanding. She has three options: (1) open another stall in a different park on the same day, run by a friend; (2) deliver smoothie packs to homes on weekdays after school; (3) sell her recipe guide online as a digital download. Each option has different risks and resource needs. Expansion requires careful planning, more capital, and possibly help from others. She must also consider the legal aspects, such as food hygiene rules if she prepares food commercially.
经过一个成功的夏天后，阿历克斯考虑扩张。她有三个选择：(1) 在同一天于另一个公园开设第二个摊位，由朋友经营；(2) 平日放学后把果昔套装送货上门；(3) 在网上将自己的配方指南作为数字下载出售。每个选择都有不同的风险和资源需求。扩张需要仔细规划、更多资本，并可能需要他人帮助。她还必须考虑法律方面的问题，比如如果她以商业方式制备食品，就要遵守食品卫生规则。
Which expansion idea do you recommend and why? Discuss the pros and cons of your chosen option, and explain what preparations would be needed.
你推荐哪个扩张主意，为什么？讨论你所选方案的利弊，并说明需要做哪些准备。
12. Reflecting on Business Skills | 反思商业技能
Throughout this case study, you have used skills like numeracy (calculating profit and cash flow), decision-making (choosing flavours, pricing, and expansion), problem-solving (queue management, ice shortage), and communication (writing answers clearly). These are exactly the skills the WJEC Business Studies curriculum develops. Always remember that in business, there is rarely one single ‘right’ answer; it’s about weighing up evidence, considering stakeholders, and justifying your choices with logic.
在整个案例分析过程中，你运用了多种技能，如计算能力（计算利润和现金流）、决策能力（选择口味、定价和扩张）、解决问题能力（排队管理、冰块短缺）和沟通能力（清晰书写答案）。这些正是 WJEC 商务课程所培养的技能。永远记住，在商业中，很少有一个单一的‘正确’答案；重要的是权衡证据、考虑利益相关者，并用逻辑为你的选择提供理由。
Now, review your answers. Are they well-structured? Did you use business terms? Could you link your ideas back to the objective of making a profit while keeping customers happy? If so, well done—you are thinking like a true entrepreneur.
现在，复核一下你的答案。它们结构好吗？你使用了商务术语了吗？你能不能将你的想法与盈利同时让顾客满意的目标联系起来？如果能，真棒——你的思维已经像一位真正的企业家了。
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