📚 Worksheet Answers – Chapter 36: Strategic Choice and Implementation | 第36章练习答案：战略选择与实施
This article provides model answers and examiner-style commentary for the Chapter 36 worksheet, covering strategic choice and implementation topics in the Cambridge International A Level Business syllabus. Students should use these answers to check understanding, improve exam technique, and practise applying business theories to case situations.
本文提供第36章练习的模型答案与考官式解析，涵盖剑桥国际A Level商务课程中战略选择与实施的关键知识点。学生应使用这些答案检查理解、改进答题技巧，并练习将商业理论应用于案例情境。
1. SWOT Analysis for a Coffee Chain | 第1题：咖啡连锁企业的SWOT分析
A SWOT analysis for a coffee chain expanding into a new country identifies strengths such as strong brand recognition, an efficient supply chain, and a loyal customer base. Weaknesses may include high rental costs in prime locations and dependence on a single product category.
对一家进入新国家的咖啡连锁企业进行SWOT分析，可以识别出优势包括强大的品牌认知度、高效的供应链和忠诚的客户群。劣势可能包括黄金地段租金成本高以及依赖单一产品类别。
Opportunities include rising demand for premium coffee in emerging markets and the ability to offer mobile ordering. Threats include intense competition from local cafes, volatile coffee bean prices, and changes in health trends.
机会包括新兴市场对高端咖啡需求上升以及提供移动点单能力。威胁包括来自本地咖啡馆的激烈竞争、咖啡豆价格波动以及健康趋势变化。
Examiner note: Students should link each SWOT component directly to the case study rather than listing generic points. This shows application and earns higher marks.
考官提示：学生应将每个SWOT组成部分直接与案例研究联系起来，而不是列出泛泛的点。这能体现应用能力并获得更高分数。
2. PESTLE Factors for a Car Manufacturer | 第2题：影响汽车制造商的PESTLE因素
Political factors include government incentives for electric vehicles and trade tariffs on imported components. Economic factors include interest rates, disposable income, and exchange rates affecting export competitiveness.
政治因素包括政府对电动汽车的激励措施和进口零部件关税。经济因素包括利率、可支配收入以及影响出口竞争力的汇率。
Social factors include changing consumer preferences for sustainability and urbanisation reducing private car ownership. Technological factors include battery innovation, autonomous driving systems, and digital showrooms.
社会因素包括消费者对可持续性的偏好变化以及城市化降低私家车拥有率。技术因素包括电池创新、自动驾驶系统和数字展厅。
Legal factors include emission regulations and safety standards. Environmental factors include carbon footprint pressure and waste disposal rules for batteries.
法律因素包括排放法规和安全标准。环境因素包括碳足迹压力以及电池废弃处理规则。
For high marks, students should explain how each factor affects the business, not just name the categories.
要获得高分，学生应解释每个因素如何影响企业，而不仅仅是列出类别名称。
3. Ansoff Matrix Strategy for a Bakery | 第3题：面包店的安索夫矩阵战略
Market penetration means selling existing bakery products to existing customers more intensively, for example by introducing a loyalty card or extending opening hours. This is low risk because the bakery already understands its customers.
市场渗透意味着更集中地向现有客户销售现有烘焙产品，例如推出积分卡或延长营业时间。这种战略风险较低，因为面包店已经了解其客户。
Product development involves offering new products to the existing market, such as gluten-free bread or vegan cakes. Market development involves selling existing products in new locations, such as opening outlets in nearby towns or supplying local supermarkets.
产品开发涉及向现有市场提供新产品，例如无麸质面包或纯素蛋糕。市场开发涉及在新地点销售现有产品，例如在附近城镇开设分店或供应本地超市。
Diversification is the highest-risk strategy because it involves new products in new markets, for example launching a range of packaged snacks sold online nationally. It may require new skills and larger capital investment.
多元化是风险最高的战略，因为它涉及在新市场推出新产品，例如推出全国在线销售的包装零食系列。它可能需要新技能和更大资本投入。
A good answer will recommend one strategy based on the business’s strengths and market conditions, not just describe all four.
好的答案会根据企业优势和市场状况推荐一种战略，而不仅仅是描述全部四种。
4. Porter’s Five Forces for an Airline | 第4题：航空公司的波特五力分析
The threat of new entrants is moderate because entering the airline industry requires high capital investment, aircraft leasing, and regulatory approval. However, low-cost carriers may still enter profitable routes.
新进入者的威胁中等，因为进入航空业需要高资本投入、飞机租赁和监管批准。然而，低成本航空公司仍可能进入盈利航线。
Bargaining power of buyers is high because travellers can compare prices easily online and switch between airlines. Corporate buyers may also negotiate bulk discounts.
购买者的议价能力较高，因为旅客可以在线轻松比较价格并在航空公司之间转换。企业客户也可能就批量折扣进行谈判。
Bargaining power of suppliers is high for aircraft manufacturers and fuel suppliers because there are few alternatives and switching costs are substantial. This limits airline profitability.
供应商的议价能力在飞机制造商和燃料供应商方面较高，因为替代选择少且转换成本巨大。这限制了航空公司的盈利能力。
The threat of substitutes comes from high-speed rail, video conferencing, and car travel. Competitive rivalry is intense among existing airlines on price, service quality, and route coverage.
替代品的威胁来自高速铁路、视频会议和汽车出行。现有航空公司之间在价格、服务质量和航线覆盖方面的竞争非常激烈。
5. Decision Tree for Store Expansion | 第5题：门店扩张的决策树
Consider a decision tree where a retailer must choose between expanding to a larger store or staying in the current location. Expanding has a 60% chance of success with a payoff of $500,000 and a 40% chance of failure with a loss of $100,000.
考虑一个决策树，零售商必须在扩张到更大门店或留在现有位置之间做出选择。扩张有60%的成功概率，收益为500,000美元；40%的失败概率，损失100,000美元。
The expected value of expanding is calculated as follows:
扩张的期望值计算如下：
Expected value = (0.6 × 500,000) + (0.4 × -100,000) = 300,000 – 40,000 = $260,000
If staying in the current location gives a certain payoff of $50,000, the expected value of expanding is higher. The decision is to expand.
如果留在现有位置带来确定的50,000美元收益，那么扩张的期望值更高。决策是扩张。
Examiner note: Always multiply probabilities by net payoffs, not gross revenue, and compare expected values with the initial cost of each option.
考官提示：始终用概率乘以净收益，而不是总收入，并将期望值与每个选项的初始成本进行比较。
6. Payback and Average Rate of Return | 第6题：投资回收期与平均回报率
A business invests $200,000 in new machinery. Annual net cash inflows are expected to be $50,000. The payback period is calculated as initial investment divided by annual net cash inflow.
一家企业投资200,000美元购买新机器。预计每年净现金流入为50,000美元。投资回收期等于初始投资除以每年净现金流入。
Payback period = 200,000 ÷ 50,000 = 4 years
The average rate of return (ARR) uses average annual profit after depreciation. If the machine has a five-year life and no residual value, annual depreciation is $40,000, so average annual profit is $50,000 – $40,000 = $10,000.
平均回报率（ARR）使用扣除折旧后的平均年利润。如果机器寿命为五年且无残值，年折旧为40,000美元，因此平均年利润为50,000 – 40,000 = 10,000美元。
ARR = (10,000 ÷ 200,000) × 100% = 5%
Students should evaluate payback and ARR by comparing them with company targets or alternative projects, not just calculate them.
学生应通过将回收期和ARR与公司目标或替代项目进行比较来评价，而不仅仅是计算它们。
7. Critical Path Analysis Basics | 第7题：关键路径分析基础
Critical path analysis helps a business identify the longest sequence of dependent activities that determines the shortest possible project completion time. Consider a project with three activities: A takes 3 days, B takes 2 days but depends on A, and C takes 4 days and can start immediately.
关键路径分析帮助企业在项目中识别决定最短可能完工时间的最长依赖活动序列。考虑一个包含三项活动的项目：A需要3天，B需要2天但依赖A，C需要4天且可立即开始。
Activity A starts at day 0 and finishes at day 3. Activity B starts at day 3 and finishes at day 5. Activity C starts at day 0 and finishes at day 4. The critical path is A + B with a duration of 5 days because it is longer than C alone.
活动A从第0天开始，第3天结束。活动B从第3天开始，第5天结束。活动C从第0天开始，第4天结束。关键路径是A + B，持续时间为5天，因为它长于单独的C。
The total project time is therefore 5 days. Activities on the critical path have no float, meaning any delay will delay the entire project.
因此项目总时间为5天。关键路径上的活动没有浮动时间，这意味着任何延误都会延迟整个项目。
Examiner note: Show working by drawing a simple node diagram or listing earliest start and latest finish times to avoid careless errors.
考官提示：通过绘制简单的节点图或列出最早开始和最晚完成时间来展示解题过程，以避免粗心错误。
8. Strategic Choice Evaluation | 第8题：战略选择评估
Strategic choices should be evaluated using three criteria: suitability, acceptability, and feasibility. Suitability asks whether the strategy fits the business’s internal strengths and external opportunities.
战略选择应使用三个标准进行评估：适宜性、可接受性和可行性。适宜性问的是战略是否与企业内部优势和外部机会相匹配。
Acceptability considers whether the strategy meets stakeholder expectations in terms of return, risk, and ethical standards. Feasibility asks whether the business has the resources, skills, and finance to implement the strategy.
可接受性考虑战略在回报、风险和道德标准方面是否满足利益相关者的期望。可行性问的是企业是否有资源、技能和资金来实施该战略。
For exam answers, students should apply these criteria to at least two different strategic options and make a clear recommendation supported by reasoned judgement.
在考试答案中，学生应将这些标准应用于至少两个不同战略选项，并作出有推理判断支持的明确建议。
9. Implementing Strategy – Managing Resistance to Change | 第9题：战略实施——管理变革阻力
Resistance to change can arise because employees fear job losses, lack understanding of new processes, or feel their skills will become obsolete. Managers can reduce resistance by communicating the reasons for change clearly and involving employees in planning.
变革阻力可能源于员工担心失业、不理解新流程或觉得自身技能将过时。管理者可以通过清晰沟通变革原因并让员工参与规划来减少阻力。
Other methods include providing training, offering financial incentives, and introducing change gradually. A strong corporate culture that supports innovation also lowers resistance.
其他方法包括提供培训、提供财务激励以及逐步引入变革。支持创新的强大企业文化也会降低阻力。
When writing an answer, students should explain how the chosen method directly addresses the source of resistance instead of simply listing approaches.
在写作答案时，学生应解释所选方法如何直接解决阻力的来源，而不是简单列出方法。
10. Essay Plan – Evaluating Growth through Diversification | 第10题：论文提纲——评估通过多元化实现增长
This essay question asks students to evaluate the view that growth through diversification is always the best strategy. A strong answer begins by defining diversification and distinguishing related from unrelated diversification.
这道论文题要求学生评估“通过多元化实现增长始终是最佳战略”这一观点。好的答案首先定义多元化，并区分相关多元化和非相关多元化。
Arguments in favour include spreading risk across different markets, making use of existing capabilities, and gaining new revenue streams when core markets mature. Arguments against include high failure rates, lack of expertise in unfamiliar industries, and potential loss of strategic focus.
支持观点包括在不同市场分散风险、利用现有能力以及在核心市场成熟时获得新的收入来源。反对观点包括高失败率、在不熟悉行业缺乏专业知识以及可能失去战略重点。
The conclusion should not simply repeat points but make a balanced judgement, such as diversification can be effective when supported by sufficient market research, finance, and management experience, but it is not automatically the best strategy.
结论不应简单重复观点，而应作出平衡判断，例如当有充分市场调研、资金和管理经验支持时多元化可能是有效的，但它并不自动成为最佳战略。
11. Contribution and Break-Even Analysis | 第11题：贡献与盈亏平衡分析
Contribution per unit is the amount each unit sold contributes towards fixed costs after variable costs are covered. It is calculated by subtracting variable cost per unit from selling price per unit.
单位贡献是每销售一单位在覆盖可变成本后为固定成本所作贡献的金额。它等于每单位售价减去每单位可变成本。
Contribution per unit = selling price − variable cost per unit
For example, if a product sells for $20 and has a variable cost of $12, contribution per unit is $8. If fixed costs are $80,000, break-even output is fixed costs divided by contribution per unit.
例如，若产品售价为20美元，可变成本为12美元，则单位贡献为8美元。若固定成本为80,000美元，盈亏平衡产量等于固定成本除以单位贡献。
Break-even output = 80,000 ÷ 8 = 10,000 units
Students should also show break-even on a chart or explain margin of safety when required by the question.
学生还应根据题目要求展示盈亏平衡图或解释安全边际。
12. Budgets and Variance Analysis | 第12题：预算与差异分析
Budgets are financial plans that set targets for revenue and costs over a future period. Variance analysis compares actual performance with budgeted figures to identify differences.
预算是为未来一段时期设定收入和成本目标的财务计划。差异分析将实际业绩与预算数据进行比较以识别差异。
A favourable variance occurs when actual revenue is higher than budgeted or actual cost is lower than budgeted. An adverse variance occurs when actual revenue is lower than budgeted or actual cost is higher than budgeted.
有利差异指实际收入高于预算或实际成本低于预算。不利差异指实际收入低于预算或实际成本高于预算。
For example, if budgeted sales revenue was $100,000 and actual revenue was $92,000, the sales revenue variance is an adverse variance of $8,000. Managers should investigate the cause before taking corrective action.
例如，若预算销售收入为100,000美元，实际收入为92,000美元，则销售收入差异为8,000美元的不利差异。管理者应在采取纠正措施前调查原因。
Examiner note: Always state whether a variance is favourable or adverse and link it to possible internal or external causes.
考官提示：始终说明差异是有利还是不利，并将其与可能的内部或外部原因联系起来。
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