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Key Facts: Saxony-Anhalt Abitur Business and Economics Exam

First Prüfungsfach (eA)

Betriebs- und Volkswirtschaftslehre is the prescribed first examination subject at erhöhtem Anforderungsniveau for the berufliches Gymnasium Fachrichtung Wirtschaft

Bildungsserver Sachsen-Anhalt; Oberstufenverordnung Sachsen-Anhalt

14.04.2026

Statewide written exam date in 2026 for the Fachrichtung Wirtschaft (Fach Betriebs- und Volkswirtschaftslehre); oral examinations began 11.05.2026

Ministerium für Bildung Sachsen-Anhalt, Pressemitteilung 27/2026 vom 10.04.2026

~300 / ~210 min

Approximate Bearbeitungszeit on erhöhtem and grundlegendem Anforderungsniveau, plus roughly 30 minutes Auswahlzeit

Annually re-issued RdErl. on Abiturprüfungstermine und Bearbeitungszeiten, Sachsen-Anhalt

6 Kompetenzschwerpunkte

Qualifikationsphase content: Kosten und Erlöse, Investition und Finanzierung, Marketing, Preisbildung, Wirtschaftspolitik, Geld und Geldtheorie

Fachlehrplan Betriebs- und Volkswirtschaftslehre, Berufliches Gymnasium, 01.08.2022 (LISA)

200 / 100 points

Minimum Gesamtqualifikation thresholds: 200 points in Block I and 100 points in Block II, out of a maximum 900

§§ 38 und 39 Oberstufenverordnung Sachsen-Anhalt

~5,600 candidates

Approximate number of Abitur candidates in Sachsen-Anhalt in the 2026 examination round; Zeugnisse issued by 03.07.2026

Ministerium für Bildung Sachsen-Anhalt, Pressemitteilung 27/2026

Free 100-question English-language MCQ study bank for Sachsen-Anhalt Abitur Betriebs- und Volkswirtschaftslehre, the prescribed first Prüfungsfach (eA) of the berufliches Gymnasium Fachrichtung Wirtschaft. Official paper: case-based written examination, approx. 300 min (eA) / 210 min (gA) plus Auswahlzeit; 2026 written date 14.04.2026. Graded 0–15 Punkte within the 900-point Gesamtqualifikation. Not an official-format simulation; no fee for regular school candidates.

Sample Saxony-Anhalt Abitur Business and Economics Practice Questions

Try these sample questions to review concepts for the Saxony-Anhalt Abitur Business and Economics exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1A factory pays €12,000 monthly hall rent, unchanged whether it produces 0 units or 5,000 units. Classified by behaviour with respect to the Beschäftigungsgrad (capacity utilisation), what kind of cost is this?
A.Fixkosten (fixed cost)
B.Proportionale variable Kosten (proportional variable cost)
C.Degressive variable Kosten (degressive variable cost)
D.Materialeinzelkosten (direct material cost)
Explanation: Classifying Kostenarten by Beschäftigungsgrad splits costs into Fixkosten, which stay constant in total across the relevant output range, and variable Kosten, which change with output. Rent that is €12,000 at zero output and still €12,000 at 5,000 units is a textbook Fixkosten item.
2Total fixed costs are €60,000 per month. Output rises from 1,000 to 3,000 units. What happens to the fixed cost per unit?
A.It falls from €60 to €20 per unit
B.It stays at €60 per unit, because total fixed costs do not change
C.It rises from €20 to €60 per unit
D.It falls from €60 to €40 per unit
Explanation: This is the Gesetz der Fixkostendegression. Total fixed costs remain €60,000, so fixed cost per unit = 60,000 ÷ x. At 1,000 units that is €60; at 3,000 units it is €20. Spreading unchanged fixed costs over more units lowers the unit fixed cost.
3A product sells for €50 per unit and has variable unit costs of €30. What is the Stückdeckungsbeitrag (unit contribution margin)?
A.€20
B.€30 — the variable unit cost is the contribution
C.€50 — the selling price is the contribution
D.It cannot be determined without knowing the fixed costs
Explanation: db = Preis − variable Stückkosten = €50 − €30 = €20. The Stückdeckungsbeitrag measures how much each unit contributes first to covering fixed costs and then to profit. Fixed costs are not needed to compute it.
4Fixed costs are €80,000, the selling price is €50 per unit and variable unit costs are €30. What is the Break-Even-Point in units?
A.4,000 units
B.1,600 units
C.2,667 units
D.2,000 units
Explanation: BEP = Fixkosten ÷ Stückdeckungsbeitrag = 80,000 ÷ (50 − 30) = 80,000 ÷ 20 = 4,000 units. At 4,000 units the total contribution exactly covers the fixed costs and the Betriebsergebnis is zero.
5Fixed costs are €150,000, the price is €60 per unit and variable unit costs are €36. What break-even REVENUE (Break-Even-Umsatz) must the firm reach?
A.€375,000
B.€250,000
C.€225,000
D.€150,000
Explanation: db = 60 − 36 = €24, so the break-even quantity is 150,000 ÷ 24 = 6,250 units and the break-even revenue is 6,250 × €60 = €375,000. Equivalently, the Deckungsbeitragsquote is 24 ÷ 60 = 40 %, so 150,000 ÷ 0.40 = €375,000.
6A firm has fixed costs of €45,000, variable unit costs of €12 and a price of €27. It sells 6,000 units. What is the Betriebsergebnis?
A.€45,000 profit
B.€90,000 profit
C.€117,000 profit
D.€62,000 profit
Explanation: Erlöse = 6,000 × €27 = €162,000. Gesamtkosten = 45,000 + 6,000 × €12 = 45,000 + 72,000 = €117,000. Betriebsergebnis = 162,000 − 117,000 = €45,000. Via contribution: db = 27 − 12 = €15; total DB = 6,000 × 15 = €90,000; minus fixed costs €45,000 = €45,000.
7Variable unit costs are €18, fixed costs allocated at normal capacity are €7 per unit, so full unit cost is €25. What is the kurzfristige Preisuntergrenze (short-run price floor)?
A.€18
B.€25
C.€7
D.€21.50
Explanation: The short-run price floor is the variable unit cost, €18. Fixed costs continue whether or not the order is taken, so any price above €18 yields a positive Deckungsbeitrag and improves the Betriebsergebnis. The long-run (langfristige) price floor is the full cost of €25, since in the long run fixed costs must also be earned back.
8A firm with free capacity is offered a Zusatzauftrag of 2,000 units at €22 per unit. Variable unit costs are €18 and full unit cost is €25. What should it do?
A.Accept — each unit adds a Deckungsbeitrag of €4, improving the Betriebsergebnis by €8,000
B.Reject — €22 is below the full cost of €25, so each unit makes a €3 loss and the total loss is €6,000
C.Accept — profit rises by €44,000, the full revenue of the order
D.It makes no difference, because the extra revenue exactly offsets the extra cost
Explanation: With free capacity, fixed costs are incurred regardless and are therefore not decision-relevant. Only the variable costs of €18 are caused by the additional order, so db = 22 − 18 = €4 and the Betriebsergebnis improves by 2,000 × €4 = €8,000. This is the classic Teilkostenrechnung argument for accepting an extra order.
9A component costs €14 in variable costs plus €6 of allocated (unavoidable) fixed costs if produced in-house, i.e. €20 full cost. A supplier offers it for €17. There is free capacity. What is the correct Eigenfertigung/Fremdbezug decision?
A.Produce in-house: only the €14 variable cost is relevant, so buying at €17 would cost €3 more per unit while the €6 fixed costs continue anyway
B.Buy in: €17 is below the €20 full cost, so outsourcing saves €3 per unit
C.Buy in: outsourcing removes the €6 fixed costs as well, saving €9 per unit
D.The firm is indifferent, because €14 + €6 minus a €3 saving equals €17
Explanation: Only costs that change with the decision are relevant. With free capacity the €6 of fixed costs are incurred either way, so the comparison is €14 (make) versus €17 (buy). In-house production is €3 per unit cheaper. Buying would leave the firm paying €17 to the supplier AND still carrying €6 of unavoidable fixed cost.
10A single-product firm sells 8,000 units with a Stückdeckungsbeitrag of €12. Fixed costs are €70,000. What is the Betriebsergebnis?
A.€26,000 profit
B.€96,000 profit
C.€70,000 profit
D.€166,000 profit
Explanation: Gesamtdeckungsbeitrag = 8,000 × €12 = €96,000. Betriebsergebnis = Gesamtdeckungsbeitrag − Fixkosten = 96,000 − 70,000 = €26,000. The firm is above its break-even point of 70,000 ÷ 12 ≈ 5,834 units.

About the Saxony-Anhalt Abitur Business and Economics Exam

Betriebs- und Volkswirtschaftslehre is the profile subject and prescribed first Prüfungsfach of the berufliches Gymnasium Fachrichtung Wirtschaft in Sachsen-Anhalt. It combines Betriebswirtschaftslehre — cost and revenue accounting, investment appraisal and financing, marketing, company law and legal forms — with Volkswirtschaftslehre — price formation and market forms, business cycles and economic policy, money and ECB monetary theory. The Fachlehrplan valid since 1 August 2022 organises the Qualifikationsphase into six Kompetenzschwerpunkte and expects candidates to analyse, evaluate and shape economic situations rather than merely reproduce definitions. This free 100-question English-language MCQ bank, built around genuine worked calculations, trains the underlying content before students practise the official German-language, case-based written paper.

Exam sponsor: Ministerium für Bildung des Landes Sachsen-Anhalt (MB), with LISA and the Landesschulamt. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Official central written Abitur examination in the profile subject Betriebs- und Volkswirtschaftslehre at the berufliches Gymnasium, Fachrichtung Wirtschaft, in Sachsen-Anhalt. The subject is the prescribed first Prüfungsfach for this Fachrichtung and is examined at erhöhtem Anforderungsniveau. Content follows the six Kompetenzschwerpunkte of the Qualifikationsphase: Kosten- und Erlössituationen, Investitionen und Finanzierungen, Marketingprozess, Preisbildung auf verschiedenen Märkten, wirtschaftspolitische Theorien und Maßnahmen, and Geld und Geldtheorie — built on the Einführungsphase foundations (Wirtschaftsordnungen, Voraussetzungen wirtschaftlichen Handelns, Güter- und Geldströme, Rechtsnormen, Unternehmensgründung). This 100-question bank is an English-language MCQ study adaptation and does NOT simulate the official free-response, German-language paper.

Time Limit

Approximately 300 minutes on erhöhtem Anforderungsniveau and approximately 210 minutes on grundlegendem Anforderungsniveau under the 'weitere Prüfungsfächer' bands of the annually re-issued RdErl., plus roughly 30 minutes of Auswahlzeit. The 2026 written date for the Fachrichtung Wirtschaft (Fach Betriebs- und Volkswirtschaftslehre) was Tuesday 14 April 2026; oral examinations began on 11 May 2026 with 20 minutes of Vorbereitungszeit (up to 40 minutes where a Schülerexperiment is set, § 31 Abs. 2 Oberstufenverordnung).

Passing Score

Results are recorded on the 0–15 Punkte scale. The Gesamtqualifikation comprises Block I (maximum 600 points, minimum 200, § 38 Oberstufenverordnung) and Block II (five Prüfungsfächer weighted fourfold, maximum 300, minimum 100, § 39), for a maximum of 900 points. Block II requires at least 4 points in every element, at least 20 points (4x weighting) in at least three Prüfungsfächer including at least one eA-Fach, and no result of 0 points. The KMK table converts the total into the Durchschnittsnote; roughly 300 of 900 points corresponds to Note 4.0.

Exam / Certification Fees

No exam fee for regular enrolled candidates. The Abitur at the berufliches Gymnasium is a state school examination administered by the Ministerium für Bildung des Landes Sachsen-Anhalt with LISA and the Landesschulamt. External-candidate arrangements, where available, are authority-specific and are not a published subject fee.

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Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

Study emphasis ~18%

Investition und Finanzierung

Amortisation, Rentabilitätsvergleich, Kapitalwert und interner Zinsfuß, Darlehensarten, Kreditsicherheiten, Leverage-Effekt und Liquiditätskennziffern.

Study emphasis ~16%

Kosten- und Erlösrechnung

Fixe und variable Kosten, Deckungsbeitrag, Break-Even-Analyse, Preisuntergrenzen und optimales Produktionsprogramm bei Engpässen.

Study emphasis ~15%

Preisbildung und Marktformen

Gleichgewichtspreis, Renten, Preiselastizität, Cournot'scher Punkt, Oligopol und marktkonforme versus marktkonträre Eingriffe.

Study emphasis ~15%

Wirtschaftspolitik und Konjunktur

Konjunkturzyklus, Stabilitätsgesetz, Arbeitslosigkeit, Preisindices und Inflationsarten, BIP-Rechnung und Außenhandel.

Study emphasis ~11%

Marketingprozess

Markt- und Meinungsforschung, Produktlebenszyklus, Portfolio-Analyse, Preisdifferenzierung, Werbeerfolgskontrolle und Marketing-Mix.

Study emphasis ~10%

Geld und Geldtheorie

Geldfunktionen, ESZB und Eurosystem, EZB-Strategie, Geldmengen, Geldschöpfung und geldpolitische Instrumente.

Study emphasis ~8%

Wirtschaftsordnungen und Grundlagen

Ökonomisches Prinzip, Produktionsfaktoren, Wirtschaftskreislauf sowie Produktivität, Wirtschaftlichkeit und Rentabilität.

Study emphasis ~7%

Rechtsnormen und Unternehmensformen

Geschäftsfähigkeit, Anfechtbarkeit und Nichtigkeit, Kaufvertragsstörungen, Kaufmannsarten, Handelsregister und Rechtsformen.

Preparing for the Saxony-Anhalt Abitur Business and Economics Exam

What You Need to Know

  • Passing score: Results are recorded on the 0–15 Punkte scale. The Gesamtqualifikation comprises Block I (maximum 600 points, minimum 200, § 38 Oberstufenverordnung) and Block II (five Prüfungsfächer weighted fourfold, maximum 300, minimum 100, § 39), for a maximum of 900 points. Block II requires at least 4 points in every element, at least 20 points (4x weighting) in at least three Prüfungsfächer including at least one eA-Fach, and no result of 0 points. The KMK table converts the total into the Durchschnittsnote; roughly 300 of 900 points corresponds to Note 4.0.
  • Assessment: Official central written Abitur examination in the profile subject Betriebs- und Volkswirtschaftslehre at the berufliches Gymnasium, Fachrichtung Wirtschaft, in Sachsen-Anhalt. The subject is the prescribed first Prüfungsfach for this Fachrichtung and is examined at erhöhtem Anforderungsniveau. Content follows the six Kompetenzschwerpunkte of the Qualifikationsphase: Kosten- und Erlössituationen, Investitionen und Finanzierungen, Marketingprozess, Preisbildung auf verschiedenen Märkten, wirtschaftspolitische Theorien und Maßnahmen, and Geld und Geldtheorie — built on the Einführungsphase foundations (Wirtschaftsordnungen, Voraussetzungen wirtschaftlichen Handelns, Güter- und Geldströme, Rechtsnormen, Unternehmensgründung). This 100-question bank is an English-language MCQ study adaptation and does NOT simulate the official free-response, German-language paper.
  • Time limit: Approximately 300 minutes on erhöhtem Anforderungsniveau and approximately 210 minutes on grundlegendem Anforderungsniveau under the 'weitere Prüfungsfächer' bands of the annually re-issued RdErl., plus roughly 30 minutes of Auswahlzeit. The 2026 written date for the Fachrichtung Wirtschaft (Fach Betriebs- und Volkswirtschaftslehre) was Tuesday 14 April 2026; oral examinations began on 11 May 2026 with 20 minutes of Vorbereitungszeit (up to 40 minutes where a Schülerexperiment is set, § 31 Abs. 2 Oberstufenverordnung).
  • Exam / certification fees: No exam fee for regular enrolled candidates. The Abitur at the berufliches Gymnasium is a state school examination administered by the Ministerium für Bildung des Landes Sachsen-Anhalt with LISA and the Landesschulamt. External-candidate arrangements, where available, are authority-specific and are not a published subject fee. Official sources

Using Our Practice Resources

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Saxony-Anhalt Abitur Business and Economics: Suggested Study Strategy

1Drill the recurring calculations until they are automatic: Deckungsbeitrag and Break-Even, statische und dynamische Investitionsrechnung, Leverage und Liquiditätsgrade, Preiselastizität, Renten, Inflationsrate und Realeinkommen.
2Practise BWL and VWL in alternating blocks — the paper draws on both sides, and students who only revise the cost accounting half lose the Preisbildung and Geldpolitik marks.
3Write out the transmission chain for every policy answer (Maßnahme → Wirkung auf Nachfrage oder Kosten → Beschäftigung und Preisniveau); naming the mechanism is what separates Analyse- from Bewertungskompetenz.
4For every Kennzahl, learn the denominator, not just the formula: Verschuldungsgrad uses Eigenkapital, Fremdkapitalquote uses Gesamtkapital, and Arbeitslosenquote uses Erwerbspersonen.
5Always state your model assumptions and their limits — the Fachlehrplan explicitly asks students to distinguish Marktmodell from wirtschaftlicher Realität, and evaluation marks depend on that critique.
6After MCQ work, move to full case-based tasks in German with source material, since the official paper rewards structured written argumentation rather than option selection.

Frequently Asked Questions

Is the official Betriebs- und Volkswirtschaftslehre Abitur exam multiple choice?

No. The official written paper is a case- and material-based examination in German in which candidates calculate, analyse and argue in continuous prose. No official item count is published. This bank is an English-language MCQ study adaptation for content revision, not a format simulation.

Is Betriebs- und Volkswirtschaftslehre compulsory at the berufliches Gymnasium Fachrichtung Wirtschaft?

Yes. In Sachsen-Anhalt it is the prescribed first Prüfungsfach for that Fachrichtung and is examined at erhöhtem Anforderungsniveau, alongside a second eA subject chosen from Deutsch, Mathematik, a Naturwissenschaft or the first Fremdsprache.

How long is the written exam and when was it held in 2026?

Betriebs- und Volkswirtschaftslehre falls under the 'weitere Prüfungsfächer' bands: approximately 300 minutes on erhöhtem and 210 minutes on grundlegendem Anforderungsniveau, plus roughly 30 minutes of Auswahlzeit. The 2026 written date for the Fachrichtung Wirtschaft was Tuesday 14 April 2026, with oral examinations from 11 May 2026 and Zeugnisse issued by 3 July 2026.

How is the subject graded and what counts as a pass?

Every Prüfungsfach is graded on the 0–15 Punkte scale. Block I contributes up to 600 points (minimum 200) and Block II up to 300 points from the five Prüfungsfächer at fourfold weighting (minimum 100), giving a maximum of 900. Roughly 300 of 900 points corresponds to the minimum pass, Note 4.0, on the KMK conversion table.

Which curriculum does this bank follow?

The Fachlehrplan Betriebs- und Volkswirtschaftslehre, Berufliches Gymnasium, valid from 1 August 2022 and published by LISA on the Bildungsserver Sachsen-Anhalt. The bank covers all six Kompetenzschwerpunkte of the Qualifikationsphase plus the Einführungsphase foundations.

Is there an exam fee?

No. The Abitur at the berufliches Gymnasium is a state school examination in Sachsen-Anhalt and regular enrolled candidates pay no subject fee. External or Nichtschüler routes, where they exist, are handled by the responsible authority.