CAIE IGCSE Business Studies 7.2.3 Variable Cost Per Unit Topic Practice

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IGCSE CAIE Business Studies

1. Understanding business activity

1.1. Business activity

1.2. Economic sectors

1.3. Enterprise, business growth and size

1.4. Types of business organisation

1.5. Business objectives and stakeholder objectives

2. People in business

2.1. Human resource management (HRM)

2.2. Organisation and management

2.3. Methods of communication

2.4. Motivating employees

3.1. Marketing and the market

3.2. Market research

3.3. Marketing mix

3.4. Legal controls

4. Operations management

4.1. Production of goods and services

4.2. Technology and production of goods and services

4.3. Sustainable production of goods and services

4.4. Costs, scale of production and break-even analysis

4.5. Quality of goods and services

4.6. Location decisions

5. Financial information and decisions

5.1. Business finance

5.2. Cash flow forecast

5.3. Profit and loss

5.4. Statement of financial position

5.5. Analysis of accounts

6. External influences on business activity

6.1. Economic issues

6.2. Business and the international economy

6.3. Business and the environment

6.4. Business and ethical issues

6.5. Pressure groups

7. Formulas and ratios

7.2. Production

7.2.1—Labour productivity

7.2.2—Total variable cost

7.2.3—Variable cost per unit

7.2.4—Total cost

7.2.5—Average cost

7.2.6—Break-even output

7.2.7—Contribution per unit

7.2.8—Margin of safety

7.3. Business finance

7.4. Liquidity ratios

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