📚 Case Study Practical Exercises | 案例分析实战演练
Case studies are one of the most exciting ways to learn business. They let you step into the shoes of an entrepreneur, face real-life decisions, and apply the concepts you have studied in class. Instead of memorising dry definitions, you learn to think, analyse, and solve problems like a business owner. In this article, we will work through a complete case study together—a small lemonade stand business—and practise the skills every Year 8 Cambridge Business student needs.
案例分析是学习商务最有趣的方式之一。它能让你站在企业家的角度，面对真实的决策，应用课堂上学到的概念。与其死记硬背枯燥的定义，不如像企业主一样思考、分析和解决问题。在本文中，我们将共同完成一个完整的案例分析——一个小型的柠檬水摊位生意——并练习每位 Year 8 剑桥商务学生都需要的技能。
1. What Is a Case Study in Business? | 商务中的案例分析是什么？
A business case study is a detailed story about a real or made-up company. It describes the company’s situation, the problems it faces, and the choices it must make. Students read the case, gather key information, and then use business tools—like break-even analysis, marketing mix, or cash flow forecasts—to give advice or make decisions. For Year 8, the focus is on short, clear scenarios that build your ability to spot opportunities, calculate profit, and understand what makes a business succeed or fail.
商务案例研究是一个关于真实或虚构公司的详细故事。它描述了公司的情况、面临的问题以及必须做出的选择。学生阅读案例，收集关键信息，然后使用商业工具（如盈亏平衡分析、营销组合或现金流量预测）给出建议或做出决策。对于 Year 8 而言，重点在于简短、清晰的情境，培养你发现机会、计算利润以及理解企业成败原因的能力。
2. Meet the Business: ‘Fresh Squeeze’ | 了解企业：”鲜榨”柠檬水摊
Sarah is a 13-year-old student who wants to earn money during the summer holidays. She decides to set up a lemonade stall called ‘Fresh Squeeze’ in the local park. The park is visited by many families, joggers, and dog walkers every weekend. Sarah plans to sell her lemonade for £1.50 per cup. She has saved £30 from her pocket money, which she can use to start the business. Her mother agrees to lend her a small table and a cooler box. Sarah needs to decide how much to spend on ingredients, whether she needs help, and how to attract customers.
Sarah 是一名 13 岁的学生，想在暑假期间赚钱。她决定在当地公园开设一个名为”鲜榨”的柠檬水摊位。每个周末，公园都会有许多家庭、慢跑者和遛狗的人前来。Sarah 计划以每杯 1.50 英镑的价格出售柠檬水。她从零用钱中攒下了 30 英镑，可以用来创业。她的妈妈同意借给她一张小桌子和一个冷藏箱。Sarah 需要决定在原料上花多少钱、是否需要帮手，以及如何吸引顾客。
3. Identifying Business Opportunities | 识别商业机会
An opportunity is a gap in the market that a business can fill profitably. Sarah has spotted several positive signs: hot summer weather increases thirst, the park has no other drink seller, and many visitors carry small change. She can also use social media to tell friends and neighbours about her stall. By observing customer needs—refreshment, shade, quick service—Sarah turns a simple idea into a genuine business opportunity.
机会是市场中企业可以盈利地填补的空白。Sarah 发现了一些积极迹象：夏季炎热使人口渴，公园里没有其他饮料卖家，而且许多游客随身携带零钱。她还可以利用社交媒体告诉朋友和邻居她的摊位。通过观察顾客需求——解渴、遮荫、快捷服务——Sarah 把一个简单的想法变成了真正的商业机会。
4. Evaluating Risks and Challenges | 评估风险与挑战
Every business faces risks. For Fresh Squeeze, the main risks are unpredictable weather (rain reduces sales), competition if someone else opens a stall nearby, and rising ingredient costs. There are also health and safety rules about selling food in public places. Sarah needs to think about how she can reduce these risks—for example, by checking the weather forecast, choosing a unique recipe, and keeping her stall very clean.
每个企业都面临风险。对”鲜榨”来说，主要风险是不可预测的天气（雨天会减少销售）、如果附近有人开设其他摊位则产生竞争，以及原料成本上涨。此外还有在公共场所销售食品的卫生安全规定。Sarah 需要考虑如何降低这些风险，例如查看天气预报、选择独特的配方，以及保持摊位非常干净。
5. Marketing Mix for Fresh Squeeze | “鲜榨”的营销组合
The marketing mix describes the 4 Ps: Product, Price, Place, and Promotion. For Sarah, her product is fresh, homemade lemonade served in a clear cup with a slice of lemon on top. Her price is £1.50, which seems fair compared to bottled drinks in nearby shops. The place is a busy spot near the park entrance, visible to everyone. Promotion includes a colourful sign, free samples on the first day, and a ‘buy 5 get 1 free’ loyalty card. Together, these elements create a strong mix to attract and keep customers.
营销组合描述了 4P：产品、价格、地点和促销。对 Sarah 来说，她的产品是新鲜自制柠檬水，装在透明杯子里，上面放一片柠檬。她的价格是 1.50 英镑，与附近商店的瓶装饮料相比显得合理。地点是公园入口附近一个人流量大的位置，人人都能看到。促销包括一个色彩鲜艳的招牌、第一天免费试饮以及一张”买五送一”的忠诚卡。这些要素共同构成了一个吸引并留住顾客的强大组合。
6. Operations and Resource Management | 运营与资源管理
Operations cover everything needed to make and sell the lemonade. Sarah must buy lemons, sugar, cups, and a jug. She needs to prepare the lemonade fresh each morning, pack it in the cooler, and transport it to the park. She also needs to manage her time wisely—perhaps selling only on weekends when the park is busiest. Effective operations ensure that the product quality stays high, waste is minimised, and customers are served quickly.
运营涵盖制作和销售柠檬水所需的一切。Sarah 必须购买柠檬、糖、杯子和水壶。她需要每天早上新鲜制作柠檬水，将其装入冷藏箱并运送到公园。她还需要明智地管理时间——也许只在公园最繁忙的周末营业。有效的运营可确保产品质量保持高水平、浪费减至最低，并且顾客能得到快速服务。
7. Calculating Costs, Revenue and Profit | 计算成本、收入与利润
Understanding the numbers is vital. Sarah estimates that each cup of lemonade costs £0.40 for ingredients (variable cost). She also has a one‑off fixed cost of £10 for a special banner and £5 for cups, making her total fixed costs £15. If she sells 80 cups over several weekends, what is her profit? Let us calculate step by step.
理解数字至关重要。Sarah 估计每杯柠檬水的原料成本（可变成本）为 0.40 英镑。她还有一次性固定成本：10 英镑用于制作特殊横幅，5 英镑用于购买杯子，固定成本总计 15 英镑。如果她在几个周末内卖出 80 杯，她的利润是多少？让我们一步步计算。
Revenue = Selling price × Quantity = £1.50 × 80 = £120
收入 = 售价 × 数量 = 1.50 英镑 × 80 = 120 英镑
Total variable costs = £0.40 × 80 = £32
总可变成本 = 0.40 英镑 × 80 = 32 英镑
Total costs = Fixed costs + Total variable costs = £15 + £32 = £47
总成本 = 固定成本 + 总可变成本 = 15 英镑 + 32 英镑 = 47 英镑
Profit = Revenue – Total costs = £120 – £47 = £73
利润 = 收入 – 总成本 = 120 英镑 – 47 英镑 = 73 英镑
Sarah makes a healthy profit of £73. This is her reward for taking the risk and running the business successfully. Profit is the key motive for most entrepreneurs.
Sarah 获得了 73 英镑的可观利润。这是她承担风险并成功经营企业的回报。利润是大多数企业家的主要动机。
8. Preparing a Simple Income Statement | 编制简易利润表
An income statement shows a business’s revenue, costs, and profit over a period. Below is a basic income statement for Sarah’s first month of operation, assuming she sold 80 cups.
利润表显示企业在一段时期内的收入、成本和利润。以下是 Sarah 第一个月经营的基本利润表，假设她售出 80 杯。
| Revenue / 收入 | £120 |
| Cost of sales (variable costs) / 销售成本（可变成本） | (£32) |
| Gross profit / 毛利润 | £88 |
| Fixed costs (overheads) / 固定成本（间接费用） | (£15) |
| Net profit / 净利润 | £73 |
Learning to read an income statement helps business owners see if they are really making money and where they can cut costs.
学会阅读利润表有助于企业主了解他们是否真的在赚钱以及可以在哪些方面削减成本。
9. People in Business: Sarah’s Team | 商务中的人：Sarah 的团队
As the business grows, Sarah may need extra help. She can ask her younger brother to hand out flyers or a friend to manage the queue. Motivating people without paying high wages can be tricky—Sarah might offer free lemonade, share the fun, or give a small bonus if sales targets are met. Good teamwork and clear communication are just as important in a tiny stall as they are in a large company.
随着生意发展，Sarah 可能需要额外帮手。她可以让弟弟分发传单，或者请朋友管理排队。在不支付高额工资的情况下激励员工可能很难——Sarah 可能会提供免费柠檬水、分享乐趣，或者在达到销售目标时给予小额奖金。无论在大型公司还是小摊位上，良好的团队合作和清晰的沟通都同样重要。
10. External Influences on Business | 外部环境影响
Businesses do not operate in a bubble. Sarah must think about legal rules, such as food hygiene regulations, and whether she needs permission from the park authority. Economic factors matter too: if local families have less disposable income, they might skip buying drinks. Social trends, like an increasing preference for healthy, low-sugar options, could affect her sales. By scanning the external environment, Sarah can adapt her recipe or location to stay successful.
企业不是在真空中经营的。Sarah 必须考虑法律规定，例如食品卫生条例，以及她是否需要公园管理部门的许可。经济因素也很重要：如果当地家庭的可支配收入减少，他们可能会放弃购买饮料。社会趋势，如对健康、低糖饮品的偏好日益增加，也可能影响她的销售。通过扫描外部环境，Sarah 可以调整配方或地点以保持成功。
11. Decision Making and Evaluating Alternatives | 决策与方案评估
Should Sarah expand to a second park? Suppose she does and the additional fixed costs (new banner, travel) are £8. The new park is less busy; she expects to sell only 40 cups there. The revenue would be £1.50 × 40 = £60, variable costs £0.40 × 40 = £16, so profit from the new location = £60 – £16 – £8 = £36. The total profit across both locations would be £73 + £36 = £109. Although the second park is less profitable, it still adds value. Decision-making means weighing the extra effort against the expected return.
Sarah 是否应该扩展到第二个公园？假设她这样做，额外的固定成本（新横幅、交通）为 8 英镑。新公园不太繁忙，她预计只能卖出 40 杯。收入为 1.50 英镑 × 40 = 60 英镑，可变成本为 0.40 英镑 × 40 = 16 英镑，因此新地点的利润 = 60 英镑 – 16 英镑 – 8 英镑 = 36 英镑。两个地点的总利润为 73 英镑 + 36 英镑 = 109 英镑。虽然第二个公园利润较低，但仍增加了价值。决策意味着权衡额外的努力与预期回报。
12. Lessons Learned from the Case Study | 案例研究中的经验教训
Through Sarah’s lemonade stand, you have practised identifying opportunities, calculating profit, preparing an income statement, using the marketing mix, and evaluating risks. These are not just textbook skills—they are the same tools real entrepreneurs use every day. Even a simple business teaches you to think like a manager, work with numbers, and make decisions under uncertainty. Keep applying the case study method, and you will be ready for the challenges of IGCSE Business and beyond.
通过 Sarah 的柠檬水摊，你练习了识别机会、计算利润、编制利润表、运用营销组合以及评估风险。这些不仅仅是书本技能——它们是真正的企业家每天都在使用的工具。即使一个简单的生意也能教会你像管理者一样思考、处理数字并在不确定的情况下做出决策。继续运用案例研究方法，你将准备好迎接 IGCSE 商务以及更高阶段的挑战。
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