Aufgabe Vorschlag B - Aufgabe 1.1 · Abitur Hessen Wirtschaftslehre LK · bilingual Englisch 2021

1.1.1 Yearly total costs (£/year) - Machine Type 1

Lösung: 524300

1.1.1 Yearly total costs (£/year) - Machine Type 2

Lösung: 532940

1.1.1 Costs per unit (£/unit) - Machine Type 1

Lösung: 15.42

1.1.1 Costs per unit (£/unit) - Machine Type 2

Lösung: 12.69

1.1.1 Yearly total profit (£/year) - Machine Type 1

Lösung: 563700 / 563720

1.1.1 Yearly total profit (£/year) - Machine Type 2

Lösung: 811060 / 811020

1.1.1 Profit per unit (£/unit) - Machine Type 1

Lösung: 16.58

1.1.1 Profit per unit (£/unit) - Machine Type 2

Lösung: 19.31

1.1.2 Critical output quantity (units)

Lösung: 27115.38 / 27116

1.1.2 Break-even point Machine Type 1 (units)

Lösung: 13160.81 / 13161

1.1.2 Break-even point Machine Type 2 (units)

Lösung: 14157.23 / 14158

1.1.2 Graphical determination of critical output quantity

Lösung: The graph must accurately show both cost functions: - Machine 1: y-intercept at £ 356,000, passing through (34,000; £ 524,300). - Machine 2: y-intercept at £ 412,400, passing through (42,000; £ 532,940). - Intersection point (critical cost point) at $x \approx 27,116$ units and Costs $\approx £ 490,224$.

1.1.3 Explain your results in 1.1.1 and 1.1.2 and decide which alternative shall be chosen.

Lösung: Decision & Explanation: - Machine 2 is generally recommended if high demand is expected, because it yields higher yearly total profit (£ 811,060 vs £ 563,700), has lower unit costs (£ 12.69 vs £ 15.42), and lower variable costs per unit (£ 2.87 vs £ 4.95). - Machine 1 reaches the break-even point earlier (13,161 units vs 14,158 units) and is cheaper for production volumes below the critical output of 27,116 units. - Above 27,116 units, Machine 2 is more cost-effective.

1.1.4 Describe two points of criticism of the cost and profit comparison method. Outline one alternative method of investment appraisal.

Lösung: Criticism: 1. Only considers a single period (typically a fictitious average period) and ignores the timing of cash inflows and outflows (time value of money). 2. Difficult to allocate individual overhead costs and revenues accurately in practice; gives no information about true profitability or internal rate of return. Alternative method: - Net Present Value (Kapitalwertmethode): discounts future cash flows to $t_0$ using a cost of capital. - Internal Rate of Return (Interner Zinsfuß) or Profitability comparison (Rentabilitätsvergleichsrechnung).

1.1.5 Examine three qualitative aspects that could have an influence on the company's investment decision.

Lösung: Three qualitative criteria such as: 1. Reliability, maintenance, and after-sales service (speed and cost of repairs, availability of spare parts). 2. Flexibility and adaptability (ease of refitting/tooling for different product types, environmental and safety standards). 3. Production capacity, machine speed, and ease of operation (training required for staff).