eBook
Pricing methods
Pricing methods (AO3) Price refers to the value of a good or service that is paid by the customer.The price of a product will usually cover the costs of production, allowing the business to earn profit....
eBook
Below the line promotion
Below the line (BTL) promotion (AO2) Below the line (BTL) promotion refers to marketing activities which the organization has direct control over. It is aimed directly at a targeted audience instead of...
DP essentials
EE Student Checklist (2027)
EE Student Checklist (first assessment 2027) Teachers can download a Student Checklist for use with their students prior to submission of the first and final draft of the Extended Essay. Return to The...
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Above the line promotion
Above the line (ATL) promotion (AO2) “Time is money, especially when you are talking to a lawyer or buying a commercial.”- Frank Dane (1885 - 1957), British actor Above the line (ATL) promotion refers...
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Cost to buy & Cost to make
Cost to buy (CTB) and Cost to make (CTM) (AO3, AO4) A make or buy decision involves managers choosing whether to manufacture a product in-house (make) or to purchase it (buy) from a third-party subcontractor....
eBook
Efficiency ratios (HL)
Efficiency ratios (AO2, AO4) and Possible strategies to improve these ratios (AO3) Efficiency ratios are used by managers and other decision makers to measure how well the resources of a business are...
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Net present value (NPV) (HL)
Net present value (NPV) (HL only), (AO3 and AO4) It was revealed in September 2025 that Brenda Aubin-Vega was on a break during a work shift when she bought two lottery scratch tickets at a small local...
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Liquidity ratios
Liquidity ratios (AO2, AO4) & Possible strategies to improve these ratios (AO3) This section of the IB Business Management syllabus looks at liquidity ratios (AO2, AO4) and examines the possible strategies...
eBook
Profitability ratios
Profitability ratios (AO2, AO4) & Possible strategies to improve these ratios (AO3) Ratio analysis is a quantitative management planning and decision-making tool, used to analyse and evaluate the financial...
eBook
Payback period & Average rate of return
Investment appraisal (AO3 and AO4) "Choice, Chance, Change. You must make the choice, to take the chance if you want anything in life to change."- Warren Buffett (b.1930), American businessman, investor,...