📚 Worksheet Answers – Chapter 3: Size of Business | 第三章练习答案：企业规模
This worksheet answer guide covers Chapter 3 of the Cambridge International AS & A Level Business syllabus, focusing on how to measure business size, why businesses grow, and the consequences of growth. The model answers below are written in the style expected for 9609 exam questions, with evaluation points where high-level marks are available.
本练习答案指南涵盖剑桥国际 AS 与 A Level 商务课程第三章，重点是企业规模的衡量、企业成长的原因以及成长的后果。以下答案按照 9609 考试题目要求撰写，并在可获得高分的地方给出了评价性要点。
1. Measuring Business Size | 衡量企业规模的方法
This section tests your ability to describe and compare different measures of business size. Common measures include number of employees, sales revenue, capital employed, market share, and market capitalisation.
本节测试你描述和比较不同企业规模指标的能力。常用指标包括员工人数、销售收入、动用资本、市场份额和市值。
Q1. State two common measures of business size.
问题1：列出衡量企业规模的两种常用指标。
Answer: Number of employees and sales revenue. Other acceptable measures include capital employed, market share, and market capitalisation.
答案：员工人数和销售收入。其他可接受的指标包括动用资本、市场份额和市值。
Q2. Explain one drawback of using number of employees to compare business size.
问题2：解释使用员工人数比较企业规模的一个缺点。
Answer: It ignores capital intensity. A highly automated firm may have few employees but very large output and value, so employee numbers alone can understate its true size.
答案：它忽略了资本密集度。高度自动化的企业可能员工很少但产量和价值很大，因此仅看员工人数可能低估其真实规模。
Q3. Explain one drawback of using sales revenue to compare business size.
问题3：解释使用销售收入比较企业规模的一个缺点。
Answer: Revenue is affected by the price level and the industry. A jewellery retailer may have high revenue but few employees, while a labour-intensive cleaning firm may have lower revenue but more workers, so revenue alone can give a misleading picture.
答案：销售收入受价格水平和行业影响。珠宝零售商可能收入高但员工少，而劳动密集型的清洁公司收入可能较低但员工更多，因此仅看收入可能会产生误导。
2. Worked Calculation Example | 计算题示例
Calculation questions require you to show your working and then evaluate the result. This is a common mark scheme pattern in Paper 1 and Paper 2.
计算题要求你写出计算过程，然后评价结果。这是试卷一和试卷二中常见的评分模式。
Q4. A firm has total revenue of $8 million and 50 employees. Calculate revenue per employee and explain one limitation of this measure.
问题4：某企业总销售收入为 800 万美元，员工人数为 50。计算每名员工营业收入，并解释该指标的一个局限性。
Revenue per employee = Total revenue ÷ Number of employees
每名员工营业收入 = 总销售收入 ÷ 员工人数
Answer: Revenue per employee = $8,000,000 ÷ 50 = $160,000 per employee.
答案：每名员工营业收入 = 8,000,000 ÷ 50 = 160,000 美元/人。
Limitation: This measure ignores differences in capital intensity. A firm using heavy machinery may have high revenue per employee even with low labour productivity, so it does not measure efficiency on its own.
局限性：该指标忽略了资本密集度差异。使用重型机械的企业即使劳动生产率低，也可能有较高的每名员工营业收入，因此它本身不能单独衡量效率。
Q5. A company makes total sales of $2 million in a market worth $20 million. Calculate its market share.
问题5：某公司在一个规模为 2000 万美元的市场中实现了 200 万美元的销售。计算其市场份额。
Market share = (Company sales ÷ Total market sales) × 100%
市场份额 = (公司销售额 ÷ 市场总销售额) × 100%
Answer: Market share = ($2,000,000 ÷ $20,000,000) × 100% = 10%.
答案：市场份额 = (2,000,000 ÷ 20,000,000) × 100% = 10%。
3. Business Growth: Why Firms Grow | 企业成长的原因
Growth is rarely pursued for its own sake. You should link each reason for growth to a specific business objective such as profit maximisation, risk reduction, or managerial prestige.
成长很少是为了成长本身。你应当将每个成长原因与具体的企业目标联系起来，例如利润最大化、风险降低或管理声望。
Q6. Explain two reasons why a business may want to grow.
问题6：解释企业希望成长的两个原因。
Answer: First, growth can increase market power, allowing the firm to negotiate better terms with suppliers and raise barriers against competitors. Second, growth can lead to economies of scale, which reduce average costs and improve profit margins.
答案：首先，成长可以增强市场势力，使企业能够与供应商谈判获得更有利的条件，并对竞争者设置更高壁垒。其次，成长可以带来规模经济，从而降低平均成本并提高利润率。
Evaluation: However, growth also brings risks, such as cash flow strain and loss of control for the original owners, so owners may prefer to remain small even if higher profits are possible.
评价：然而，成长也会带来风险，例如现金流紧张和原有所有者失去控制权，因此即使可能获得更高利润，所有者也可能宁愿保持小规模。
4. Internal vs External Growth | 内部成长与外部成长
This distinction is often tested in definition questions and case study analysis. You should be able to give clear examples of each method.
这一区别经常在定义题和案例分析题中出现。你应当能够为每种方法给出清晰例子。
Q7. Distinguish between internal growth and external growth.
问题7：区分内部成长和外部成长。
Answer: Internal growth, also called organic growth, means expanding the firm’s existing operations, for example by opening new branches, hiring more staff, or launching new products. External growth means expansion through mergers or takeovers with other firms.
答案：内部成长，也称有机成长，指扩大企业现有业务，例如开设新分店、雇佣更多员工或推出新产品。外部成长指通过与其他企业合并或收购来实现扩张。
Q8. State one advantage and one disadvantage of external growth compared with internal growth.
问题8：与内部成长相比，列出外部成长的一个优点和一个缺点。
Answer: Advantage: external growth is usually much faster, because the firm immediately gains established resources and customer bases. Disadvantage: external growth is riskier due to high costs, cultural clashes, and possible failure to integrate the two businesses.
答案：优点：外部成长通常快得多，因为企业能立即获得现成的资源和客户群。缺点：外部成长风险更高，因为存在高成本、文化冲突以及两家企业可能无法成功整合的问题。
5. Types of Mergers and Takeovers | 合并与收购的类型
You should know the four main types of integration: horizontal, forward vertical, backward vertical, and conglomerate. Definitions alone are not enough for high marks; you must also explain the strategic reasons for each type.
你应当了解四种主要的一体化类型：横向一体化、前向纵向一体化、后向纵向一体化和混合一体化。仅给出定义不足以获得高分；你还必须解释每种类型的战略原因。
Q9. Define horizontal integration and give one business reason for it.
问题9：定义横向一体化，并给出一个采用它的商业原因。
Answer: Horizontal integration occurs when two firms in the same industry and at the same stage of production join together. A reason is to reduce competition and increase market share, which can give the new firm more pricing power.
答案：横向一体化发生在同一行业、同一生产阶段的两家企业合并时。原因之一是减少竞争并提高市场份额，从而使新企业拥有更强的定价能力。
Q10. Define backward vertical integration and give one benefit.
问题10：定义后向纵向一体化，并给出一个好处。
Answer: Backward vertical integration occurs when a firm takes over a supplier at an earlier stage of production. A benefit is greater control over the quality, cost, and delivery timing of raw materials.
答案：后向纵向一体化是指企业收购处于较早生产阶段的供应商。好处是能更好地控制原材料的质量、成本和交货时间。
Q11. Define conglomerate integration and explain why it reduces risk.
问题11：定义混合一体化，并解释它为何能降低风险。
Answer: Conglomerate integration joins firms in completely unrelated industries. It reduces risk through diversification, because a downturn in one market may be offset by stable or rising sales in another market.
答案：混合一体化指合并完全无关行业的企业。它通过多元化降低风险，因为一个市场的低迷可能被另一个市场的稳定或增长销售所抵消。
6. Economies of Scale | 规模经济
Economies of scale explain why average costs often fall as output increases. You should be able to apply at least three specific types to a given case study.
规模经济解释了为什么随着产量增加平均成本往往会下降。你应当能够在给定案例中应用至少三种具体类型。
Q12. Define economies of scale.
问题12：定义规模经济。
Answer: Economies of scale are the cost advantages a business gains as it increases its scale of output, leading to a fall in average cost per unit.
答案：规模经济是企业随着产量规模扩大而获得的成本优势，导致每单位平均成本下降。
Q13. Explain two types of economies of scale.
问题13：解释两种类型的规模经济。
Answer: Purchasing economies occur when a large firm buys raw materials in bulk and obtains lower unit prices from suppliers. Technical economies occur when a firm can afford specialised machinery and mass production methods that smaller firms cannot use efficiently.
答案：采购经济发生在大型企业大量购买原材料并从供应商处获得更低单位价格时。技术经济发生在企业能够负担专业化机器和大规模生产方法，而小企业无法高效使用时。
Q14. Explain one financial economy of scale.
问题14：解释一种财务规模经济。
Answer: Large firms are often seen as less risky by lenders, so they can borrow money at lower interest rates than small firms. This reduces the cost of financing expansion.
答案：大型企业通常被贷款方视为风险较低，因此它们可以比小企业以更低的利率借款。这降低了扩张融资的成本。
7. Diseconomies of Scale | 规模不经济
Growth does not always reduce costs. Beyond a certain point, a firm may become too large and average costs may start to rise.
成长并不总是降低成本。超过一定规模后，企业可能变得过于庞大，平均成本可能开始上升。
Q15. Define diseconomies of scale.
问题15：定义规模不经济。
Answer: Diseconomies of scale are the disadvantages a business suffers as it becomes too large, leading to a rise in average cost per unit.
答案：规模不经济是企业在变得过于庞大时所遭受的不利因素，导致每单位平均成本上升。
Q16. Explain two causes of diseconomies of scale.
问题16：解释规模不经济的两个原因。
Answer: Coordination problems arise when there are too many departments and managers, making decision-making slow and inefficient. Communication breakdowns occur because messages become distorted as they pass through many layers of hierarchy, leading to mistakes and delays.
答案：协调问题出现在部门和经理过多时，使决策变得缓慢且低效。沟通失灵则是因为信息在传递经过多个层级时被扭曲，导致错误和延误。
Q17. Explain one way a large firm can reduce diseconomies of scale.
问题17：解释大型企业降低规模不经济的一种方法。
Answer: It can decentralise decision-making, giving more authority to regional or divisional managers. This speeds up decisions and reduces communication problems caused by a tall hierarchy.
答案：它可以下放决策权，给予区域或部门经理更多权力。这加快决策速度，并减少层级过多造成的沟通问题。
8. Why Small Firms Survive | 小企业为何能生存
Despite the cost advantages of large firms, small firms continue to exist in most economies. You should be able to link their survival to market conditions and customer preferences.
尽管大型企业具有成本优势，小型企业在大多数经济体中依然存在。你应当能够将它们的生存与市场条件和顾客偏好联系起来。
Q18. Explain two reasons why small firms can survive alongside large firms.
问题18：解释小企业能够与大型企业并存的两个原因。
Answer: Small firms can serve niche markets with specialised products that large firms find too small or unprofitable to enter. They can also offer personal services and build close customer relationships, which large firms may struggle to replicate.
答案：小企业可以用专业化产品服务利基市场，这些市场对大型企业来说规模太小或无利可图。它们还可以提供个性化服务并建立紧密的客户关系，这是大型企业难以复制的。
Q19. Explain one flexibility advantage of small firms.
问题19：解释小企业的一个灵活性优势。
Answer: Small firms often have few layers of management, so they can respond quickly to changes in customer tastes or market conditions. This allows them to adapt products and services faster than larger competitors.
答案：小企业管理层级少，因此能够快速响应顾客品味或市场环境的变化。这使得它们能够比大型竞争对手更快地调整产品和服务。
9. Exam-style Case Study Question | 考试风格案例题
The following mini case study shows how Chapter 3 concepts can be combined in an exam question. Use the answer structure to practise applying knowledge and evaluation.
以下迷你案例展示了第三章概念如何在考试题目中综合考查。请使用答案结构练习应用知识和评价能力。
Case: Fresh Bake Ltd is a regional bakery with 120 employees. It plans to acquire a rival bakery chain in the same region. The owner, Mr Chen, wants faster growth and lower average costs, but he is worried about management problems after the takeover.
案例：Fresh Bake Ltd 是一家拥有 120 名员工的区域烘焙企业。它计划收购同一地区的一家竞争烘焙连锁店。所有者陈先生希望更快成长并降低平均成本，但他担心收购后会出现管理问题。
Q20. Identify the type of integration planned by Fresh Bake Ltd and explain one benefit of this type of integration.
问题20：指出 Fresh Bake Ltd 计划采取的一体化类型，并解释该类型的一个好处。
Answer: This is horizontal integration because both firms are bakeries in the same industry and at the same stage of production. One benefit is reduced competition, which can increase Fresh Bake’s market share and allow it to raise prices or negotiate better supplier contracts.
答案：这是横向一体化，因为两家企业都是同一行业、同一生产阶段的烘焙店。一个好处是减少竞争，这可以增加 Fresh Bake 的市场份额，使其能够提高价格或与供应商谈判获得更有利的合同。
Q21. Analyse one possible diseconomy of scale Fresh Bake Ltd may face after the takeover.
问题21：分析 Fresh Bake Ltd 在收购后可能面临的一种规模不经济。
Answer: Fresh Bake may suffer from coordination problems because the combined firm will have more stores, more staff, and more managers. If decisions must go through many layers of authority, orders may be delayed, and the quality of customer service could fall. This may raise average costs and reduce profitability.
答案：Fresh Bake 可能会遇到协调问题，因为合并后的公司门店更多、员工更多、经理也更多。如果决策必须经过多层审批，指令可能被延误，客户服务质量可能下降。这可能推高平均成本并降低盈利能力。
Q22. Recommend whether Mr Chen should go ahead with the takeover. Justify your answer.
问题22：建议陈先生是否应继续推进收购。请说明理由。
Answer: I recommend proceeding with the takeover only if Mr Chen has a clear integration plan. The takeover offers faster growth, greater market power, and potential economies of scale. However, if he does not address communication and coordination problems, the diseconomies of scale could wipe out these gains. A phased integration with a clear management structure would reduce the
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