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100+ Free Saxony-Anhalt Abitur Business and Economics Practice Questions

Saxony-Anhalt Abitur Business and Economics (Betriebs- und Volkswirtschaftslehre, berufliches Gymnasium Fachrichtung Wirtschaft) practice questions are available now; exam metadata is being verified.

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2026 Statistics

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 test your Saxony-Anhalt Abitur Business and Economics exam readiness. 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 Practice Questions

Verified exam format metadata for Saxony-Anhalt Abitur Business and Economics (Betriebs- und Volkswirtschaftslehre, berufliches Gymnasium Fachrichtung Wirtschaft) is pending. The practice questions above remain available while official exam length, timing, passing score, fee, and administrator details are reviewed.