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MV Abitur BuV (Schwerpunktfach) study materials
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MV Abitur BuV (Schwerpunktfach) practice questions

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Question 1Market failure and sustainability

Tradable emission permits (Zertifikatehandel) primarily achieve cost-effective abatement by:

  1. Letting firms with low abatement costs reduce more and sell unused permits Correct answer.
  2. Forcing every firm to cut emissions by exactly the same absolute amount regardless of cost
  3. Eliminating markets entirely
  4. Pegging the euro to gold

Explanation

Permit trading equalizes marginal abatement costs: low-cost reducers abate more and sell permits to high-cost firms.

Question 2Market failure and sustainability

Command-and-control regulation (Auflagen) typically means:

  1. Legally prescribed technology or emission limits that firms must meet Correct answer.
  2. Only voluntary green marketing slogans
  3. Unlimited free pollution rights forever
  4. Automatic fiscal surpluses

Explanation

Auflagen set mandatory standards or technologies; they are less flexible than price-based instruments but administratively clear.

Question 3Market failure and sustainability

Two plants can cut 100 tonnes total. Plant A MAC = €20/t, Plant B MAC = €80/t. Cost-minimizing abatement of 100 tonnes (constant MAC) assigns:

  1. All 100 tonnes to Plant A Correct answer.
  2. 50 tonnes each regardless of cost
  3. All 100 tonnes to Plant B
  4. Zero abatement by design

Explanation

With constant MAC and no capacity constraint stated, the cheaper plant should do all abatement: cost = 100×20 = €2,000 vs €8,000 at B.

Question 4Market failure and sustainability

Which environmental instrument is quantity-based rather than price-based?

  1. A hard emissions cap with tradable permits Correct answer.
  2. A pure carbon tax without a quantity cap
  3. A voluntary CSR brochure
  4. An advertising slogan

Explanation

Cap-and-trade fixes the total permitted quantity; a tax fixes the price and lets quantity adjust.

Question 5Finance, accounting and controls

A machine costs €200,000; installation €10,000; initial inventory €15,000. Approximate initial Kapitalbedarf for this project is:

  1. €225,000 Correct answer.
  2. €200,000
  3. €10,000
  4. €15,000

Explanation

200,000 + 10,000 + 15,000 = €225,000 covers fixed asset outlays and initial working capital.

Question 6Finance, accounting and controls

Leasing as a Sonderform der Finanzierung typically allows a firm to:

  1. Use an asset against lease payments without buying it outright initially Correct answer.
  2. Receive the asset for free forever with no payments
  3. Avoid all contracts
  4. Print its own legal tender

Explanation

Leasing separates usage from ownership via contractual payments - a financing alternative to immediate purchase.

Question 7Finance, accounting and controls

An investment with NPV > 0 (positive net present value) is generally:

  1. Value-creating relative to the applied cost of capital hurdle Correct answer.
  2. Always illegal
  3. Impossible under Fremdfinanzierung
  4. Independent of cash flows

Explanation

Positive NPV means discounted benefits exceed discounted costs at the relevant financing/opportunity cost rate - linking Investition and Finanzierung.

Question 8Finance, accounting and controls

Non-recourse factoring typically shifts more credit-default risk to:

  1. The factor (finance company) Correct answer.
  2. The selling firm's shareholders only forever
  3. The ECB exclusively
  4. Municipal parking authorities

Explanation

In non-recourse factoring, the factor bears debtor default risk (for a price); recourse factoring leaves more risk with the firm.

Question 9Markets and economic choice

Price falls from €10 to €8 and quantity demanded rises from 100 to 140. Arc elasticity of demand (midpoint) is closest to:

  1. 1.5 (elastic) Correct answer.
  2. 0.5 (inelastic)
  3. 0
  4. 10

Explanation

%ΔQ = 40/120 ≈ 33.3%; %ΔP = 2/9 ≈ 22.2%; ε ≈ 33.3/22.2 ≈ 1.5.

Question 10Markets and economic choice

An excise tax on sellers shifts the supply curve and, in a competitive market, generally:

  1. Raises the consumer price and reduces equilibrium quantity Correct answer.
  2. Always lowers consumer prices
  3. Eliminates demand
  4. Has no incidence on anyone

Explanation

Tax wedges raise the price buyers pay and lower net price sellers receive, shrinking quantity.

Question 11Markets and economic choice

A firm with market power sets price on the elastic portion of demand when maximizing profit along a linear demand because:

  1. MR is positive only where |ε| > 1; MR=MC occurs in the elastic region Correct answer.
  2. Profit max always requires |ε| < 1
  3. Elasticity must be zero
  4. Price equals infinity

Explanation

For linear demand, MR>0 only if elastic; MR=MC profit max is on the elastic segment.

Question 12Strategy, entrepreneurship and business models

A repair service targets tenants who lack tools and time. In a business-model canvas, which statement belongs most directly to its value proposition?

  1. Convenient booked repairs without buying specialist tools Correct answer.
  2. Monthly subscription payments collected from clients
  3. A list of local parts suppliers
  4. The cash spent renting workshop space

Explanation

The value proposition describes the useful outcome offered to the chosen customer segment. Payment streams, partners and costs explain other parts of delivering that outcome.

Question 13Strategy, entrepreneurship and business models

A proposed tutoring platform says students want short evening sessions. Before building the full platform, which test best examines that demand assumption?

  1. Assume that a large student population guarantees paying demand
  2. Offer a small scheduled pilot and measure actual sign-ups and attendance Correct answer.
  3. Count the number of features in the proposed application
  4. Ask only the founders whether they like the logo

Explanation

A focused pilot tests customer behavior close to the proposed service, while limiting initial commitment. Population size, feature counts and founder preferences do not establish willingness to use the offer.

Question 14Strategy, entrepreneurship and business models

A software venture charges a monthly fee for access rather than a separate payment for every use. Which revenue model is illustrated?

  1. A one-time disposal of surplus equipment
  2. A donation with no promised service
  3. Subscription revenue Correct answer.
  4. Sale of the software business itself

Explanation

Recurring access payments describe a subscription model. The customer buys continuing access under the stated terms, rather than purchasing the company or making an unrelated donation.

Question 15Strategy, entrepreneurship and business models

A delivery platform serves restaurants and diners. Restaurants will not join without customers, and diners will not join without restaurant choice. Which model problem is most directly shown?

  1. Calculating depreciation on one delivery bicycle
  2. Proving that every additional customer lowers quality
  3. Eliminating the need for any restaurant agreement
  4. Coordinating participation on two interdependent sides Correct answer.

Explanation

A two-sided platform must attract groups whose benefits depend on the other group participating. This coordination problem concerns the service network, not merely an individual asset calculation.

Question 16Strategy, entrepreneurship and business models

A new meal-kit company tests a limited menu manually before automating ordering. What makes this a useful minimum viable product approach?

  1. It tests essential customer assumptions with a limited workable offer Correct answer.
  2. It proves that the final business will be profitable at any scale
  3. It removes the need to learn from customer feedback
  4. It requires omitting all food-safety controls to reduce cost

Explanation

A minimum viable offer should support learning about essential assumptions with limited resources. It does not guarantee profitability or justify removing applicable safety and service requirements.

Question 17Strategy, entrepreneurship and business models

A shop sells 200 trial boxes for 10 each. Direct fulfillment cost is 6 per box and the campaign costs 1,000. Ignoring other costs and repeat purchases, what is the trial contribution after campaign cost?

  1. Break-even at zero
  2. A loss of 200 Correct answer.
  3. A profit of 2,000
  4. A profit of 800

Explanation

Sales contribute 200 times the difference between 10 and 6, giving 800 before campaign cost. Subtracting the supplied 1,000 campaign expense produces a negative 200, before other effects.

Question 18Strategy, entrepreneurship and business models

A direct online seller adds a retailer that reaches new customers but may replace its own direct sales. Which evidence is most useful for assessing channel cannibalization?

  1. Total website page count before launch
  2. A claim that every retail sale is additional by definition
  3. How many retail buyers would otherwise have bought directly Correct answer.
  4. The retailer’s logo color alone

Explanation

Cannibalization concerns substitution between the firm’s channels or products. Estimating sales displaced from the existing channel is necessary before treating all new-channel contribution as incremental.

Question 19Strategy, entrepreneurship and business models

A project team changes its target customers from individual consumers to small businesses after pilot evidence contradicts its original assumption. What is this best described as?

  1. Proof that the original plan was fully validated
  2. An accounting adjustment that must leave the strategy unchanged
  3. A guarantee that the replacement segment will succeed
  4. A business-model pivot based on learning Correct answer.

Explanation

A pivot changes a substantial model assumption in response to evidence. It should lead to another test of fit and economics, rather than a claim of automatic success.

Question 20Strategy, entrepreneurship and business models

A firm claims its refill package is environmentally preferable because it uses less material. Which analysis best tests that claim?

  1. Compare relevant lifecycle effects, including production, transport and reuse assumptions Correct answer.
  2. Count only the number of colors printed on the label
  3. Assume that every refill product has zero environmental impact
  4. Measure sales growth and treat it as proof of environmental benefit

Explanation

A material reduction can be useful but does not establish the complete environmental comparison. Production, transport, use and disposal assumptions affect whether the proposed benefit actually follows.

Question 21Strategy, entrepreneurship and business models

Two proposed strategies have positive expected financial value. One exposes the owner to a loss they cannot finance. Which conclusion is strongest?

  1. The probabilities are irrelevant whenever expected value is positive
  2. Expected value should be considered alongside downside exposure and financing capacity Correct answer.
  3. The higher expected value must always be chosen regardless of solvency
  4. Positive expected value eliminates every possible loss

Explanation

Expected value averages modeled outcomes but does not ensure the organization can survive an adverse outcome. Financing limits and risk tolerance remain relevant even when the average is positive.

Question 22Finance, accounting and controls

In a supplied double-entry model, an owner deposits 5,000 into a new business bank account as capital. Which entry records it?

  1. Debit owner capital 5,000; credit bank 5,000
  2. Debit bank 5,000; credit borrowing 5,000
  3. Debit bank 5,000; credit owner capital 5,000 Correct answer.
  4. Debit expenses 5,000; credit sales 5,000

Explanation

The business receives an asset and the owner’s claim increases. The transaction is an owner contribution under the stated facts, so it is neither sales revenue nor a borrowing.

Question 23Finance, accounting and controls

A business buys equipment for 3,000 cash. Under a model that capitalizes the equipment, what immediate change occurs?

  1. Total assets must rise 3,000 with no other change
  2. All 3,000 must immediately be sales revenue
  3. Owner capital must fall 6,000
  4. Equipment rises 3,000 and bank falls 3,000 Correct answer.

Explanation

One asset is exchanged for another when cash is used to purchase capitalized equipment. Total assets initially remain unchanged before depreciation, other costs or financing effects.

Question 24Finance, accounting and controls

A supplied accrual model records a credit sale of 800 for services already completed. Which entry matches the sale?

  1. Debit receivable 800; credit service revenue 800 Correct answer.
  2. Debit bank 800; credit receivable 800
  3. Debit service revenue 800; credit receivable 800
  4. Debit inventory 800; credit owner capital 800

Explanation

The business has earned revenue and holds a claim on the customer, even though payment is later. The receivable is the debit and earned service revenue the credit.

Question 25Finance, accounting and controls

The customer later pays an existing receivable of 800 in full. What happens before any other transactions?

  1. Both bank and receivables must fall 800
  2. Bank increases 800 and receivables decrease 800, with no second sales revenue Correct answer.
  3. Revenue must rise 800 again because money arrived
  4. Receivables increase 800 while bank decreases 800

Explanation

Collection changes the form of an existing asset from receivable to cash. The original sale was already recognized, so recognizing the same sales revenue again would duplicate it.

Question 26Finance, accounting and controls

A machine costs 12,000, has estimated residual value 2,000 and a five-year useful life. In the supplied straight-line model, what annual depreciation follows?

  1. 10,000 per year
  2. 400 per year
  3. 2,000 per year Correct answer.
  4. 2,400 per year

Explanation

Straight-line depreciation allocates cost less estimated residual value over the supplied useful life. Dividing the depreciable amount 10,000 by five years gives 2,000 per year.

Question 27Finance, accounting and controls

A firm owes wages of 600 for work already performed but unpaid at the reporting date. What does an accrual adjustment recognize?

  1. A bank receipt and sales revenue of 600
  2. No expense until payment under every possible accounting model
  3. A reduction in the wage liability below zero
  4. A wage expense and a wage liability of 600 Correct answer.

Explanation

Under the stated accrual approach, the expense relates to work already received and the unpaid obligation is a liability. Payment later settles that liability rather than creating the original expense again.

Question 28Finance, accounting and controls

A trial balance has equal debit and credit totals. Which error can still be present?

  1. A complete transaction omitted from both debit and credit records Correct answer.
  2. Every individual debit being smaller than its matching credit
  3. A one-sided debit entry with no balancing credit anywhere
  4. An arithmetic difference between the stated debit and credit totals

Explanation

Equal totals test one form of arithmetic agreement, not complete accuracy. Omitting both sides of a transaction leaves the totals equal while making the records incomplete.

Question 29Finance, accounting and controls

An inventory model supplies opening stock 100, purchases 400 and closing stock 120, with no other adjustments. What cost of goods sold follows?

  1. 280
  2. 380 Correct answer.
  3. 620
  4. 520

Explanation

Goods available for sale equal opening stock plus purchases, or 500. Subtracting the closing stock 120 leaves 380 as the cost assigned to goods sold under the supplied model.

Question 30Finance, accounting and controls

A business has bank balance 1,000 and a bank statement balance 1,200 because a customer receipt 200 appears only on the statement. Assuming no other items, what book adjustment is needed?

  1. Record an additional payment 200 in the cash book
  2. Treat the difference automatically as profit regardless of the customer account
  3. Record the customer receipt 200 in the cash book Correct answer.
  4. Delete the receipt from the bank’s statement

Explanation

The unrecorded receipt explains why the bank statement is higher than the business record. Recording that receipt brings the records into agreement; its credit counterpart depends on the underlying customer transaction.

Question 31Finance, accounting and controls

A model balance sheet lists assets 90,000 and liabilities 55,000. What equity follows from assets = liabilities + equity?

  1. 145,000
  2. 55,000
  3. 90,000
  4. 35,000 Correct answer.

Explanation

Rearranging the stated accounting equation gives equity as assets less liabilities. Subtracting 55,000 from 90,000 gives 35,000, representing the residual claim under this supplied model.

Question 32Business environment and ethical management

A sole trader keeps all business profit after tax and bears unlimited liability. Which statement best describes the legal consequence of unlimited liability for this owner?

  1. Profits must be shared with all employees
  2. The owner must publish audited annual accounts
  3. Business debts are limited to the capital originally invested
  4. Personal assets may be used to settle business debts Correct answer.

Explanation

Unlimited liability means there is no legal separation between the owner and the business, so creditors can pursue the owner's personal assets if business debts exceed business assets. This is the defining legal risk of unincorporated structures such as sole trader and partnership.

Question 33Business environment and ethical management

A bakery owner wants to expand but is unwilling to share ownership or control. Which source of finance best fits this objective?

  1. Selling a franchise licence to a rival
  2. Admitting a new partner with capital
  3. Taking out a bank loan Correct answer.
  4. Issuing new ordinary shares to outside investors

Explanation

A bank loan provides funds while the owner retains full ownership and decision-making control, though interest and repayment obligations follow. Equity or partner finance would dilute control, which the owner wants to avoid.

Question 34Business environment and ethical management

A firm's fixed costs are $40,000, selling price per unit is $20 and variable cost per unit is $12. What is the break-even output in units?

  1. 1,250
  2. 5,000 Correct answer.
  3. 2,000
  4. 3,333

Explanation

Break-even output equals fixed costs divided by contribution per unit. Contribution is $20 minus $12, which is $8, so $40,000 divided by $8 gives 5,000 units.

Question 35Business environment and ethical management

A firm’s income statement reports profit but its cash-flow forecast shows insufficient cash to pay suppliers. Which explanation best reconciles the two?

  1. Cash flow forecasts exclude the payment of dividends
  2. Credit sales create profit before cash is received from customers Correct answer.
  3. Profit is calculated after depreciation while cash flow ignores all non-cash items
  4. Profit measures only the cash received during the period

Explanation

Profit records revenue when a sale is made, even if payment is delayed, whereas cash flow records money when it actually moves. A firm selling on generous credit can be profitable on paper while running short of cash to pay suppliers and wages.

Question 36Business environment and ethical management

Which combination of factors would most increase the bargaining power of a supplier over a business?

  1. The component is a standard item available from many firms
  2. The supplier is the only source of a specialised component Correct answer.
  3. Many substitute suppliers exist and switching costs are low
  4. The business buys very large volumes from many suppliers

Explanation

Supplier power is highest when the supplier is a sole source of a specialised input, because the buyer has few alternatives and switching is difficult. Abundant substitutes and low switching costs weaken supplier power.

Question 37People and organization

A business decides to fill a vacant regional sales manager post by promoting an existing area sales executive rather than recruiting externally. Which term best describes this decision?

  1. Labour turnover
  2. Induction
  3. External recruitment
  4. Internal recruitment Correct answer.

Explanation

Internal recruitment occurs when a vacancy is filled by an existing employee moving into a new role, often through promotion or transfer. Because the area sales executive already works for the business, the appointment is internal rather than external.

Question 38People and organization

Which document in the recruitment process typically sets out the duties, responsibilities and reporting relationships of a vacant post?

  1. Person specification
  2. Job description Correct answer.
  3. Application form
  4. Contract of employment

Explanation

A job description defines the content of the role itself: duties, responsibilities and where the post sits in the organisational structure. The person specification is different because it describes the characteristics the ideal candidate should possess.

Question 39People and organization

A firm's recruitment advert states that candidates must hold a recognised accountancy qualification and have at least three years' audit experience. In which recruitment document would these requirements most appropriately appear?

  1. Induction programme
  2. Job description
  3. Staff handbook
  4. Person specification Correct answer.

Explanation

The person specification translates the demands of the job into the profile of the person needed, including essential qualifications and experience. Qualifications and years of audit experience are attributes of the candidate, so they belong in the person specification.

Question 40People and organization

Which of the following is most likely to be classified as an on-the-job training method?

  1. A residential team-building weekend away from the workplace
  2. Coaching by a supervisor while the employee performs real tasks Correct answer.
  3. Completing an online compliance module at home
  4. Attending an external evening course at a local college

Explanation

On-the-job training takes place in the normal working environment while the employee carries out actual tasks. Coaching by a supervisor during real work is therefore the clearest example, whereas off-site or self-directed learning is off-the-job.

Question 41People and organization

Which statement best describes the purpose of an induction programme?

  1. To familiarise a new employee with the organisation, colleagues and workplace rules Correct answer.
  2. To assess whether an employee should be dismissed during probation
  3. To replace the need for any further training in the role
  4. To calculate the employee's gross pay for the first month

Explanation

Induction introduces a new employee to the organisation's structure, culture, health and safety rules and colleagues, helping them settle quickly. It reduces early uncertainty and anxiety but does not substitute for job-specific training.

Question 42Marketing and market evidence

A UK manufacturer of sports drinks wants to launch a new low-sugar range. Which element of the marketing mix is most directly concerned with deciding whether to sell the drink through supermarkets or through gyms and sports clubs?

  1. Price
  2. Promotion
  3. Place Correct answer.
  4. Product

Explanation

Place (distribution) covers the channels and intermediaries used to make a product available to customers, so choosing between supermarkets and gyms is a distribution decision. Product concerns design and features, price concerns the amount charged, and promotion concerns communication with the market.

Question 43Marketing and market evidence

A business calculates that the market for household coffee machines is worth $400 million per year and its own sales are $60 million. What is the business's market share?

  1. 15% Correct answer.
  2. 6.7%
  3. 24%
  4. 40%

Explanation

Market share equals the firm's sales divided by total market sales, multiplied by 100. Here $60m ÷ $400m × 100 = 15%, which shows the proportion of the market the business controls.

Question 44Marketing and market evidence

Which statement best describes market segmentation?

  1. Selling the same product to every customer in a market
  2. Setting a price below that of all competitors
  3. Dividing a market into groups of buyers with similar characteristics or needs Correct answer.
  4. Reducing the range of products a firm offers

Explanation

Segmentation is the process of splitting a heterogeneous market into smaller groups whose members share needs or characteristics, so that marketing can be targeted more precisely. It is not the same as mass marketing or pricing strategy.

Question 45Marketing and market evidence

A firm's marketing objective is to increase sales volume by 10% within one year. Which measure would best allow the firm to judge whether the objective has been achieved?

  1. The number of units sold before and after the campaign Correct answer.
  2. The amount spent on advertising during the year
  3. The number of competitors in the market
  4. The number of employees in the marketing department

Explanation

The objective is stated in terms of sales volume, so it can only be evaluated by comparing units sold before and after the period. Advertising spend and competitor numbers are inputs or context, not measures of the outcome.

Question 46Marketing and market evidence

Which of the following is a characteristic of niche marketing?

  1. Offering the lowest price in the market
  2. Targeting a small, clearly defined group of customers with specialised needs Correct answer.
  3. Using only mass-media advertising
  4. Selling to the largest possible share of the whole market

Explanation

Niche marketing focuses on a small segment with distinct requirements, allowing a firm to tailor the product and charge a premium. Mass marketing, by contrast, aims at a large share of the total market.

Question 47Operations and supply

A bakery uses a just-in-time (JIT) stock control system. Which outcome is most directly associated with this approach?

  1. Increased warehouse space required for finished goods
  2. Higher buffer stock levels to absorb demand shocks
  3. Reduced holding costs for raw materials Correct answer.
  4. Greater reliance on large, infrequent deliveries from suppliers

Explanation

JIT aims to minimise stock held at any stage, so raw material and finished goods inventories are kept low and storage costs fall. It requires frequent, reliable deliveries and close supplier relationships rather than large buffer stocks.

Question 48Operations and supply

A furniture manufacturer uses batch production. Which feature best distinguishes batch production from job production?

  1. The production line runs continuously for long periods without changeover
  2. Machinery is arranged by function and products move between departments
  3. Each unit is produced to a unique customer specification
  4. A group of identical items is completed before the process switches to another product Correct answer.

Explanation

Batch production makes a set quantity of one product, then changes over to another batch, which balances some standardisation with flexibility. Job production makes one unique item at a time, while flow production runs continuously.

Question 49Operations and supply

A car plant operates flow production. Which benefit is most likely to result?

  1. High unit costs because of frequent machine changeovers
  2. Greater employee motivation from varied, non-repetitive tasks
  3. Lower average costs as fixed costs are spread over large output Correct answer.
  4. Ability to customise every vehicle to individual customer orders at no extra cost

Explanation

Flow production uses capital-intensive, continuous processes that achieve economies of scale, so fixed costs are spread over a high volume of output. It typically reduces unit cost but limits variety and can make work repetitive.

Question 50Operations and supply

Which statement best defines productivity in operations management?

  1. The amount of stock a firm holds at the end of a period
  2. The proportion of capacity that is currently being utilised
  3. The total revenue generated by a firm in a given period
  4. The ratio of output produced to the inputs used in production Correct answer.

Explanation

Productivity measures how efficiently inputs are converted into outputs, usually expressed as output per unit of input such as labour or capital. Higher productivity means more output from the same resources.