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3.2 Costs and revenues

3.2 Costs and revenues

Learning outcomes

Costs and revenues are at the heart of all businesses, irrespective of their vision or goals, and irrespective of their legal status (even charities and NGOs need to ensure there are regular revenue streams and that they control their costs).

This section of the IB Business Management syllabus is common to SL and HL students, covering an understanding of the following learning outcomes:

  • The following types of cost, using examples (AO2):
  1. fixed
  2. variable
  3. semi-variable
  4. direct, and
  5. indirect / overhead
  • Total revenue and revenue streams, using examples (AO2)
InThinking Business Management resources

Click the hyperlinks below to access the InThinking resources for this particular section of the IB Business Management syllabus.

Return to the Unit 3 Finance and accounts homepage

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