4.2

Costs, scale of production and break-even analysis

10 flashcards to master Costs, scale of production and break-even analysis

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Definition Flip

Define 'fixed costs' and provide an example.

Answer Flip

Fixed costs are expenses that do not change with the level of production.

Example: rent for a factory remains the same regardless of how many units are produced.
Definition Flip

What are 'variable costs'?

Answer Flip

Variable costs are expenses that change directly with the level of production. Examples are the cost of raw materials and direct labor; they increase as output increases.

Key Concept Flip

Explain how to calculate 'total costs'.

Answer Flip

Total costs are the sum of all fixed costs and variable costs. The formula is: Total Costs = Fixed Costs + Variable Costs.

Definition Flip

Describe what 'average costs' represent.

Answer Flip

Average costs are the total cost of production divided by the number of units produced. It shows the cost of producing one unit on average.

Definition Flip

What is the difference between 'revenue' and 'profit'?

Answer Flip

Revenue is the total income from sales before any costs are deducted. Profit is the remaining income after all costs (fixed and variable) have been subtracted from revenue.

Key Concept Flip

Define 'break-even point' in terms of output.

Answer Flip

The break-even point is the level of output where total revenue equals total costs. At this point, the business is making neither a profit nor a loss.

Definition Flip

Answer Flip

Definition Flip

Answer Flip

Definition Flip

Give an example of 'economies of scale'.

Answer Flip

Economies of scale are the cost advantages that a business can exploit by increasing their scale of production. An example is purchasing economies where buying in bulk leads to discounts.

Definition Flip

What are 'diseconomies of scale'?

Answer Flip

Diseconomies of scale are the cost disadvantages that a business experiences due to becoming too large. This could be due to communication problems or lack of motivation among workers.

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4.1 Production of goods and services 4.3 Quality management

Key Questions: Costs, scale of production and break-even analysis

Define 'fixed costs' and provide an example.

Fixed costs are expenses that do not change with the level of production.

Example: rent for a factory remains the same regardless of how many units are produced.
What are 'variable costs'?

Variable costs are expenses that change directly with the level of production. Examples are the cost of raw materials and direct labor; they increase as output increases.

Describe what 'average costs' represent.

Average costs are the total cost of production divided by the number of units produced. It shows the cost of producing one unit on average.

What is the difference between 'revenue' and 'profit'?

Revenue is the total income from sales before any costs are deducted. Profit is the remaining income after all costs (fixed and variable) have been subtracted from revenue.

About Costs, scale of production and break-even analysis (4.2)

These 10 flashcards cover everything you need to know about Costs, scale of production and break-even analysis for your Cambridge IGCSE Business Studies (0450) exam. Each card is designed based on the official syllabus requirements.

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