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Unit 3: Business Decisions and Strategy

3.3.1 - Business objectives and strategy

3.3.2 - Business growth

3.3.3 - Decision-making techniques

3.3.3.1a - Moving averages

3.3.3.1b - Scatter graphs and line of best fit

3.3.3.1c - Sales forecasting limitations

3.3.3.2a - Simple payback

3.3.3.2b - Average rate of return

3.3.3.2c - Net present value

3.3.3.2d - Investment appraisal interpretation

3.3.3.2e - Investment appraisal limitations

3.3.3.3a - Decision tree construction

3.3.3.3b - Decision tree calculations

3.3.3.3c - Decision tree limitations

3.3.3.4a - Critical path purpose

3.3.3.4b - Critical path networks

3.3.3.4c - Critical path calculations

3.3.3.4d - Critical path limitations

3.3.3.5a - Contribution purpose

3.3.3.5b - Contribution calculation

3.3.3.5c - Contribution in decisions

3.3.4 - Influences on business decisions

3.3.5 - Assessing competitiveness

3.3.6 - Managing change

Unit 4: Global Business

4.3.1 - Globalisation

4.3.2 - Global markets and business expansion

4.3.3 - Global marketing

4.3.4 - Global industries and companies

A-Level Edexcel Business A2 3.3.3.2b - Average rate of return Topic Practice

3.3.3.2b - Average rate of return

• Calculate and interpret average accounting rate of return.

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