📚 Year 9 Cambridge Business: Case Study Practical Exercises | Year 9 剑桥商务：案例分析实战演练
Case study analysis is at the heart of Cambridge IGCSE Business Studies. It requires you to apply business concepts to real-world-inspired scenarios, make reasoned judgments, and support your ideas with evidence from the case. This article walks you through a complete fictional case—a student-run bubble tea venture—and demonstrates how to tackle each part of the analysis step by step. By practising with this example, you will sharpen your ability to interpret data, evaluate options, and write high-quality exam answers.
案例分析是剑桥IGCSE商务学的核心。它要求你将商业概念应用于真实情境，做出有理有据的判断，并用案例中的证据支持你的想法。本文将带你完整练习一个虚构案例——学生经营的珍珠奶茶项目——并一步步演示如何拆解分析。通过这个范例，你将提升解读数据、评估方案和写出高质量考试答案的能力。
1. Getting Started with the Case | 案例起步：读懂材料
Meet Rosa and Dan, two Year 9 students at Greenwood International School. They notice that the nearest bubble tea shop is a 25-minute walk away and that many classmates spend money on expensive drinks after school. With a combined savings of £300, they plan to set up a small stall in the school foyer every Friday during the last two periods of the day. The school has granted permission on the condition that they share 10% of profits with the student council. Rosa and Dan have collected the following information from a questionnaire distributed to 150 students:
认识一下罗莎和丹，他们是绿林国际学校的九年级学生。他们发现最近的珍珠奶茶店要步行25分钟，许多同学放学后会花钱买昂贵的饮品。两人共有300英镑积蓄，计划每周五在学校门厅最后两节课时段摆一个临时摊位。学校已批准，条件是利润的10%交给学生会。罗莎和丹对150名学生进行问卷调查，搜集到以下信息：
- 120 students buy at least one bubble tea per week.
- 120名学生每周至少购买一杯珍珠奶茶。
- Preferred flavours: milk tea (45%), taro (25%), mango fruit tea (20%), other (10%).
- 偏爱的口味：奶茶（45%），香芋（25%），芒果果茶（20%），其他（10%）。
- Willingness to pay: 65% are happy to pay £3.50 per cup; 25% would pay £4.00; 10% would only buy if price is £3.00 or less.
- 支付意愿：65%愿意每杯付3.50英镑；25%愿意付4.00英镑；10%只会在3.00英镑或以下购买。
- Most students want a loyalty card (stamp 5 cups, get 1 free).
- 多数学生希望推出积分卡（集满5杯送1杯）。
Your first task is to read the case carefully and highlight any numbers, stakeholders, and constraints. This habit will help you quickly locate evidence when answering questions in an exam.
你的首要任务是仔细阅读案例，标出所有数字、利益相关者和限制条件。养成这个习惯能帮你在考试答题时快速找到证据。
2. Identifying Business Objectives | 识别企业目标
Every enterprise exists to achieve certain objectives. In the context of a small school stall, Rosa and Dan are likely to pursue a mix of financial and social goals. They want to earn extra income, but they also want to learn about running a business. The fact that they plan to donate 10% of profits to the student council shows they are motivated by social responsibility too. Based on the case, we can infer their main objectives:
每个企业都有一定的目标。就这个小摊位而言，罗莎和丹可能追求财务和社会目标的结合。他们想赚点零花钱，也想学习经营。他们计划将10%利润交给学生会，说明他们也有社会责任感。基于案例，我们可以推断他们的主要目标：
- To generate enough profit to each take home at least £20 per week after all costs and the 10% donation.
- 在扣除所有成本和10%捐赠后，每周每人能带回家至少20英镑的利润。
- To provide a convenient, affordable drink option for students, thereby improving student satisfaction.
- 为学生提供方便、负担得起的饮品，从而提升学生满意度。
- To gain hands-on business experience while not distracting from their studies.
- 在不影响学习的同时获得实际的商业经验。
Being clear about objectives helps you later judge whether a decision is good or bad. Always link your analysis back to what the business is trying to achieve.
明确目标能帮助你之后判断某个决策是好是坏。始终将分析与企业想要达成的目标联系起来。
3. Market Research and Target Market | 市场调研与目标市场
Rosa and Dan did not guess what their peers wanted; they used primary research—a questionnaire—to gather quantitative data. This is a sensible approach because it reduces the risk of making wrong assumptions. The questionnaire revealed clear preferences that define their target market: students at Greenwood International School who regularly buy bubble tea and are willing to pay around £3.50. The size of the potential market is large: 120 out of 150 respondents already consume the product. The research also uncovered a demand for a loyalty scheme, which gives the pair an easy way to encourage repeat purchases.
罗莎和丹没有凭空猜测同学们的需求，而是通过原始调研——问卷调查——收集量化数据。这是明智的做法，因为可以降低错误假设的风险。问卷揭示了清晰的偏好，从而确定了目标市场：经常购买珍珠奶茶、愿意支付约3.50英镑的绿林国际学校学生。潜在市场规模较大：150名受访者中有120人已经消费该产品。调研还发现了对积分方案的需求，这为他们提供了一种鼓励重复购买的简单方法。
When analysing market research in a case study, always ask: Is the sample size big enough? Is the sample representative? Here, 150 students from a school of maybe 800 is a fair start, but the group might have missed younger year groups or teachers as potential customers. You could note this as a limitation.
在案例分析中分析市场调研时，总要问：样本量够大吗？样本有无代表性？这里从大约800人的学校中抽取150人，是个不错的开始，但可能错过了低年级学生或老师这些潜在顾客。你可以将此记为一个局限性。
4. Product Design and Unique Selling Point | 产品设计与独特卖点
Using the survey data, Rosa and Dan decide to focus on the three most popular flavours: milk tea, taro, and mango fruit tea. They plan to source high-quality tapioca pearls and offer an optional topping of coconut jelly. The product itself is similar to what commercial chains sell, so how will they differentiate? Their unique selling point (USP) lies in convenience—located right inside the school, saving students a long walk—and the loyalty card scheme, which no competitor offers within walking distance. This combination of place and service adds value that a traditional shop cannot easily copy.
根据调查数据，罗莎和丹决定主攻最受欢迎的三种口味：奶茶、香芋和芒果果茶。他们计划采购高品质珍珠，并提供可选的椰果配料。产品本身与连锁店出售的相似，那么他们如何差异化？他们的独特卖点（USP）在于便利性——摊位就设在校内，省去学生步行之劳——以及积分卡方案，这是步行范围内竞争对手没有的。地点和服务的结合创造了传统奶茶店难以复制的附加值。
In a case study, always link the product back to customer needs. The questionnaire shows students want tasty drinks quickly and appreciate a loyalty reward. Rosa and Dan's design clearly addresses those needs.
在案例分析中，始终将产品与顾客需求挂钩。问卷显示学生想要快速获得美味的饮品，也喜欢积分奖励。罗莎和丹的设计显然回应了这些需求。
5. Cost Analysis: Fixed and Variable Costs | 成本分析：固定成本与可变成本
Before setting prices and forecasting profits, Rosa and Dan must understand their costs. They identify the following for a typical Friday operation:
在定价和预测利润之前，罗莎和丹必须先了解成本结构。他们确定了一个典型周五运营的成本如下：
| Cost element | 成本项 | Type | 类型 | Amount | 金额 |
|---|---|---|
| Stall rental fee to school | 摊位租费交给学校 | Fixed per week | 每周固定 | £5.00 |
| Reusable cups, labels, straws (pack of 50) | 可重复使用杯、标签、吸管（50套装） | Fixed (for the week) | 每周固定 | £8.00 |
| Raw materials per cup (tea, milk, powder, pearls, jelly) | 每杯原料（茶、奶、粉、珍珠、椰果） | Variable per cup | 每杯可变 | £1.40 |
| Loyalty card printing (100 cards) | 积分卡印刷（100张） | Fixed one-off | 一次性固定 | £10.00 |
In addition, they expect to give away one free cup for every five sold because of the loyalty scheme, which effectively increases the average raw material cost per cup. They also plan to pay themselves nothing initially, so labour cost is zero.
此外，由于积分方案，他们预计每卖出5杯就需赠送1杯，这实际上增加了每杯的平均原料成本。他们初期不给自己发工资，因此劳动力成本为零。
Carefully distinguishing between fixed and variable costs is vital for break‑even calculations. One‑off costs like loyalty card printing are fixed costs that must be paid even if no cups are sold.
仔细区分固定成本和可变成本对盈亏平衡计算至关重要。积分卡印刷这类一次性费用属于固定成本，即便一杯都没卖出也要支付。
6. Break‑even Analysis | 盈亏平衡分析
Rosa and Dan decide to set the price at £3.50 per cup, which appeals to 65% of respondents. Because of the buy‑five‑get‑one‑ ps but only get paid for 5. So, the effective raw material cost per paid cup becomes: (6 × £1.40) / 5 = £1.68.
罗莎和丹决定定价为每杯3.50英镑，这能吸引65%的受访者。由于买五送一的积分方案，实际每杯的可变成本需要调整。每卖出6杯，他们消耗6杯的原料但只收到5杯的钱。因此，每杯付费饮品的实际原料成本变为：(6 × 1.40英镑) / 5 = 1.68英镑。
Weekly fixed costs (excluding one‑off printing) = stall rent £5 + cups pack £8 = £13. Adding the one‑off loyalty card cost of £10 spread over the first 10 weeks (a reasonable assumption) adds £1 per week. So total weekly fixed cost = £14. The contribution per cup = selling price – effective variable cost = £3.50 – £1.68 = £1.82.
每周固定成本（不含一次性印刷）= 摊位租用5英镑 + 杯具套装8英镑 = 13英镑。加上一次性积分卡成本10英镑分摊到前10周（合理假设），每周增加1英镑。因此每周总固定成本 = 14英镑。每杯贡献毛益 = 售价 – 实际可变成本 = 3.50英镑 – 1.68英镑 = 1.82英镑。
Break‑even point in cups per week = Total weekly fixed cost / Contribution per cup = £14 / £ ver all costs. This is a very manageable number; the survey suggests demand is far higher.
每周盈亏平衡杯数 = 每周固定总成本 / 每杯贡献毛益 = 14英镑 / 1.82英镑 ≈ 7.69，即每周五需卖出8杯才能覆盖所有成本。这个数字非常容易实现，调查表明需求量远高于此。
Break‑even formula: Break‑even units = Total fixed cost ÷ (Selling price per unit – Variable cost per unit)
盈亏平衡公式：盈亏平衡单位数 = 总固定成本 ÷ (每单位售价 – 每单位可变成本)
7. Pricing Strategy Justification | 定价策略论证
The choice of £3.50 per cup sits in the middle of the willingness‑to‑pay range. It captures the largest group of potential buyers (65%) while excluding only the 10% who want a price of £3.00 or less. This is known as cost‑plus pricing because the price covers all costs and provides a margin. It also aligns with the market research, making it a customer‑oriented approach. Rosa and Dan could consider a price of £4.00 to attract higher‑spending customers, but that might alienate 35% of respondents. The risk of losing volume is not worth the extra £0.50 contribution, especially early on.
定价为每杯3.50英镑，位于支付意愿区间的中段。它抓住了最大的潜在顾客群（65%），只排除了希望价格在3.00英镑或以下的10%。这属于成本加成定价法，因为价格覆盖了所有成本并提供利润空间。同时也符合市场调研结果，属于顾客导向法。罗莎和丹可以定价4.00英镑以吸引高消费群，但那可能失去35%的受访者。为额外0.50英镑贡献毛益而丧失销量的风险不划算，尤其在早期阶段。
When evaluating pricing in a case study, always link the decision to data and to the objective of survival or profit maximisation. A lower break‑even point makes survival much easier.
在案例中评估定价时，始终将决策与数据以及生存或利润最大化的目标挂钩。更低的盈亏平衡点使生存更容易。
8. Marketing Mix – The 4Ps | 营销组合——4P策略
Rosa and Dan's marketing mix can be summarised as follows:
罗莎和丹的营销组合可总结如下：
- Product: Three core flavours, high‑quality tapioca and coconut jelly topping, served in colourful reusable cups. The loyalty card is a service add‑on that differentiates the product.
- 产品：三种核心口味，高品质珍珠与椰果配料，用可重复使用的彩色杯子盛装。积分卡是一项增值服务，使产品差异化。
- Price: £3.50 per cup, with an effective 17% discount captured by the free‑5th‑cup loyalty mechanism, which keeps customers coming back.
- 价格：每杯3.50英镑，通过买五送一的积分机制实际上提供了约17%的折扣，吸引顾客回头。
- Place: School foyer stall, open only on Friday afternoons. Direct distribution; no intermediaries. The convenience is a powerful competitive advantage.
- 地点：学校门厅摊位，仅周五下午营业。直接分销，无需中间商。便利性是强大的竞争优势。
- Promotion: Posters on school noticeboards, announcements on the school radio, and word‑of‑mouth excited by the loyalty card. They might also partner with the student council for a launch event.
- 促销：学校公告栏海报、校园广播公告，以及由积分卡引发的口碑传播。他们还可以与学生会合作举办首发活动。
An examiner expects you to show how the 4Ps work together. A good product at a fair price, in a convenient place, supported by simple promotion, creates a coherent marketing strategy.
考官期望你展示4P如何协同作用。好的产品配上公平的价格、便利的地点，辅以简单的促销，就构成了协调一致的营销策略。
9. Cash Flow Forecasting | 现金流预测
A cash flow forecast predicts money coming in and going out over a period. Rosa and Dan need to plan for the first four weeks. Assume they sell 30 cups per Friday (a cautious estimate given the survey interest). Let us build a simple cash flow table:
现金流预测是预估一段时间内现金的流入与流出。罗莎和丹需要规划前四周。假设他们每个周五卖出30杯（基于调查兴趣的保守估计）。我们来建立一个简单的现金流表：
| Week | 周次 | Inflows (£) | 流入 | Outflows (£) | 流出 | Net Cash Flow (£) | 净现金流 | Closing Balance (£) | 期末余额 |
|---|---|---|---|---|
| 0 (start) | 0 (开始) | – | – | – | 300 |
| 1 | 30 × 3.50 = 105 | Materials: 30 × 1.68 = 50.40; Fixed 14 = 64.40 | 40.60 | 340.60 |
| 2 | 105 | 64.40 | 40.60 | 381.20 |
| 3 | 105 | 64.40 | 40.60 | 421.80 |
| 4 | 105 | 64.40 | 40.60 | 462.40 |
The closing balance rises steadily, meaning they never face a cash shortage. Even if sales drop to 10 cups per week, the closing balance still rises slowly. This indicates the venture is financially safe. Cash flow analysis helps Rosa and Dan see when they can afford to invest in extra flavours or better equipment.
期末余额稳步上升，意味着他们不会面临现金短缺。即使销量降至每周10杯，期末余额仍会缓慢增长。这表明项目在财务上是安全的。现金流分析帮助罗莎和丹判断何时有钱投资新口味或更好设备。
10. Sources of Finance | 资金来源
Initially, Rosa and Dan are using their own savings of £300. This is internal finance, specifically owners’ capital. It has the advantage of no interest charges and no need to repay a lender. However, the amount is limited. If they wanted to buy a professional bubble tea machine (£200) or expand to another day, they might need external finance. They could ask the school for a small loan from the student enterprise fund (a form of loan capital) or bring in a friend as a partner, which would dilute control but inject more money.
最初，罗莎和丹使用自己的300英镑积蓄。这是内部融资，确切地说是所有者资本。它的优点是无利息，无需偿还贷款人。但金额有限。如果他们想买一台专业珍珠奶茶机（200英镑）或扩展营业日，可能需要外部融资。他们可以向学校的学生创业基金申请小额贷款（贷款资本的一种），或者拉朋友入伙，这会稀释控制权但能注入更多资金。
Short‑term versus long‑term finance must also be considered. The stall is a short‑term project; thus, long‑term bank loans with high interest are unsuitable. The best fit here is to start small and finance growth from retained profits, illustrating the principle of internal growth.
还必须考虑短期与长期融资的区别。摊位是一个短期项目，因此高利率的长期银行贷款不合适。这里最合适的做法是小规模起步，用留存利润支持增长，这体现了内部增长的原则。
11. SWOT Analysis | SWOT分析
A SWOT analysis helps summarise the internal strengths and weaknesses, and external opportunities and threats. For Rosa and Dan's venture:
SWOT分析有助于总结内部的优势与劣势，以及外部的机会与威胁。对罗莎和丹的项目来说：
| Strengths | 优势 | Weaknesses | 劣势 |
|---|---|
| Direct access to a captive market (students); low start‑up costs; loyalty scheme encourages repeat business; no direct competition inside school. | Limited opening hours; small range of flavours; reliance on two people; no track record; quality control may vary. |
| Opportunities | 机会 | Threats | 威胁 |
| Expand to other weekdays; introduce food items; cater for school events; build brand loyalty early. | School policy changes; a competitor opens nearby; rising ingredient costs; negative health trends regarding sugary drinks. |
A well‑argued SWOT shows you can connect internal factors (strengths and weaknesses) with external influences (opportunities and threats). In the case, the biggest strength is location; the biggest threat could be a change in school health regulations.
一个有论证的SWOT表明你能将内部因素（优劣势）与外部影响（机会威胁）联系起来。在本案例中，最大优势是位置；最大威胁可能是学校健康法规变化。
12. Making a Final Recommendation | 提出最终建议
Based on all the evidence, the business is very likely to succeed. The break‑even point is low, cash flow is positive from Week 1, and the 4Ps are well aligned with customer needs. However, a recommendation must not ignore risks. Rosa and Dan should keep a cash reserve for unexpected drops in sales—perhaps a rainy day when students stay in classrooms. They should also monitor feedback and be ready to introduce a sugar‑free alternative to guard against the health trend threat.
基于所有证据，该企业极可能成功。盈亏平衡点低，从第一周起现金流就为正，4P与顾客需求高度契合。然而，提出建议不能忽视风险。罗莎和丹应保留现金储备以应对意外销量下降——比如雨天学生待在教室。他们还应关注反馈，准备推出无糖替代品以防范健康趋势的威胁。
A strong recommendation includes a clear “why” and addresses the original objectives. Here, the recommendation might be: proceed with the stall, start with 30‑cup batches each Friday, reinvest 50% of profit for future expansion, and review after the first term. This shows evaluative skills.
强有力的建议包含清晰的“理由”，并回应最初的目标。在此，建议可以是：推进摊位计划，每周五准备30杯的量，将50%利润再投资用于未来扩张，并在第一学期后回顾。这体现了评估能力。
Practising case study analysis with a structured approach will boost your confidence. Remember to always read the numbers, link ideas to theory, and justify your judgments with evidence. Good luck!
用结构化的方法练习案例分析会极大提升你的信心。记住，始终细读数字，将想法与理论挂钩，并用证据为判断提供依据。祝你好运！
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