Abschlussprüfung 2018 Kaufleute, Profil E

An internal job posting benefits the company by potentially improving employee morale and using existing company talent.

An internal job posting may limit the company's talent pool, potentially overlooking external candidates with superior skills.

Commission/profit-sharing (or incentive based) for sales staff that better aligns with sales, compared to fixed time-based salaries for less volatile compensation needs.

Organizational level structure - either departments, or categories of functions

Specific job function or position type.

A functional structure improves efficiency by grouping roles based on similar expertise and skill-sets for easier management.

A functional structure can facilitate the development of specific skills, creating an expert workforce in each area of the business

Assess whether the Collective Bargaining Agreement (GAV) specific terms and requirements deviate from legally mandated employment regulations, citing supporting legislation.

Selecting the most suitable location for PERCULA AG based on analysis results and criteria.

Using the company's profits to fund a part of the project, signifying internal financing.

A combination of retained earnings (internal) and a mortgage (external) funds were used.

A legal document or procedure required for the land acquisition transaction.

Collateral offered to the bank or lender to secure the loan, guaranteeing repayment.

Investment credit is for major long-term projects, while operating credit is for short-term needs.

The balance sheet and income statement needed to assess a company's financial health.

Key financial metrics used by banks to evaluate a company's credit risk and ability to repay debts.

Expanding the PERCULA AG's product range to include new products or categories.

Dividing the market into specific geographic areas to target customer needs and preferences in different regions.

Reasons why PERCULA AG divides its markets based on geographic factors.

A unique feature distinguishing PERCULA AG's products from competitors.

Market condition where demand is not increasing, and new growth is limited.

A competitive strategy with deep discounts on products

Reduced profit margins and potential damage to brand image when competitors offer extensive discounts.

Factors in the business environment posing risk for PERCULA AG due to shifting market conditions.

The initial cost of a Gore-Tex jacket, including VAT.

The revenue generated from the sale of a Gore-Tex jacket, after deducting value added tax (VAT).

The percentage of profit earned from the sale of a product (Gore-Tex jacket) compared to its original cost.

Calculating the Value Added Tax based on the net price and the VAT rate.

The guideline for rounding intermediate calculations to the nearest 5 Rappen (5 cents) and results to the nearest decimal point.

The sale of a product (in this case a Gore Tex Jacket) to a customer, including VAT.

A bill sent by a supplier (PERCULA AG) for goods/services purchased by the store.

Costs incurred by the business operating, like electricity bills.

PERCULA AG is the new name of a Swiss company previously known as Percula Sports AG.

They develop, make, sell, and rent outdoor gear and sporting items, and do outdoor/tourism services.

Ryser Luc became the new CEO, replacing Müller Rolf.

Products made in Switzerland, with Swiss-quality standards, indicating high quality to consumers.

Bring back production from abroad by using automated production to make individualized Swiss-made goods.

PERCULA AG sells climbing gear (helmets, ropes, harnesses), hiking gear (backpacks, clothing), and winter sports equipment (avalanche gear).

PERCULA AG aims to increase sales by improving digital presence, expanding into Asian markets, and tailoring products to "urban" needs, while maintaining premium quality and its core outdoor values.

PERCULA AG launched a webshop in 2017 to increase customer reach, and plans to expand it further for increased shopping options.

PERCULA AG plans to open a flagship store in a Swiss city and an outlet store at its headquarters.

Greenpeace criticized PERCULA AG for potentially using harmful chemicals in its products, such as clothing, backpacks, and sleeping bags.

PERCULA AG combats discounting by emphasizing the value of their products and customer service, and wants customers to see their products as worth their price.

Luc Ryser became CEO of PERCULA AG in 2016, bringing new approaches.

PERCULA AG wants to target enthusiastic hobbyist climbers, while keeping its core values and not becoming a fashion brand by focusing on practical functions.