51ºÚÁÏ

Last updated

12 July 2025

pptx, 21.57 MB
pptx, 21.57 MB
jpg, 171.78 KB
jpg, 171.78 KB
jpg, 170.31 KB
jpg, 170.31 KB
jpg, 130.42 KB
jpg, 130.42 KB
jpg, 165.52 KB
jpg, 165.52 KB

Refreshed and updated PowerPoint resources aimed at assisting teachers with the delivery of the Cambridge International A-level Business specification. These slides are designed to support the delivery of 5.4 Costs. The presentation starts with the need for accurate cost information before looking at the different types of cost facing a business including fixed, variable, direct and indirect costs. It then examines the different approaches to costing with a focus upon the use of full (absorption) costing and contribution costing and assesses the benefits and drawbacks of each approach. It concludes with a look at the uses of cost information including an examination of contribution costing and special order decisions. The slides contain the Quick Fire Five questions, as well as several practice calculation questions and an extended question (all with solutions).

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