Business 9609 · AS & A Level

Costs

100 practice questions on Costs, with worked solutions and instant marking.

Explain why a business needs accurate cost data.

March 2016

Explain how LJ may have gained from one economy of scale.

March 2016

Calculate the total amount paid to salesperson A for February 2016.

March 2016

Define the term ‘working capital’ in your own words.

March 2017

Using Table 1, work out the break-even output with CAM.

March 2017

Explain one benefit to GI of using break-even analysis.

March 2017

Analyse how a business might use break-even analysis when planning to launch a new product.

March 2018

Analyse the likely benefits to a car manufacturing company of adopting capital intensive processes.

March 2019

Analyse the advantages for a new business of preparing a cash flow forecast.

March 2019

Define ‘break-even’ (line 6).

March 2019

Calculate the forecast gross profit margin for JF’s Option 1.

March 2019

Briefly explain one benefit to SSR of using cost-based pricing.

March 2019

Explain what is meant by the term ‘opportunity cost’ (line 4).

March 2020

Explain one method Bob could use to raise the forecast profitability of option 1.

March 2020

Analyse two advantages to Bob of using cost-based pricing.

March 2020

Use Table 1.1 together with any other relevant information. Recommend which of the two options Bob should choose. Justify your recommendation.

March 2020

Refer to Table 2.1 and Table 2.2. Work out the break-even level of sales for JS in summer.

March 2020

Define what is meant by 'opportunity cost'.

March 2021

Explain one possible reason for the change in FB’s gross profit margin.

March 2021

Define marginal cost.

March 2022

‘The best route for a loss-making retail clothing business to remain in business is to alter the price element of its marketing mix.’ Discuss whether you agree with this view.

March 2022

Analyse the factors that could determine the relocation of a business.

March 2022

Use Table 2.1 together with the other details provided. Work out BB’s total annual cost if it adopts the proposed new machinery.

March 2022

Explain one likely drawback for BB of using the proposed new machinery.

March 2022

Define opportunity cost.

March 2023

Analyse two ways in which accurate cost information may be used to raise business performance.

March 2023

Explain one advantage for Tomas of using cost-based pricing.

March 2023

Analyse one advantage and one disadvantage for Tomas of giving Jo the order for free.

March 2023

Analyse one possible effect on a business of operating below maximum capacity.

March 2024

Refer to Fig. 1.1 and the other information given. Calculate the margin of safety in February.

March 2024

Explain one method by which Zoe and Luis can use break-even analysis.

March 2024

What does the term indirect costs mean?

March 2025

Using Table 1.1, calculate how many oranges Frank must sell to break even in July 2025.

March 2025

Explain one limitation that Frank faces when using break-even analysis.

March 2025

Define ‘marginal costs’.

Summer 2016

Explain the possible consequences for a business of high labour turnover.

Summer 2016

Analyse why it is important for a business to tell apart revenue expenditure and capital expenditure.

Summer 2016

Explain why efficiency matters to a manufacturing business.

Summer 2016

Look at Table 3. Calculate PJ’s gross profit margin.

Summer 2016

Explain one advantage to PJ of accurate cost data.

Summer 2016

Define the term ‘opportunity cost’ in line 8.

Summer 2016

Using Table 2, work out the value of X.

Summer 2016

Define 'opportunity cost'.

Summer 2017

Define the term 'buffer inventory' clearly.

Summer 2017

Use Table 2. Calculate the forecast margin of safety for the new service.

Summer 2017

Explain one drawback to SA of using break-even analysis.

Summer 2017

Evaluate whether Paul should enter a franchise agreement with PP.

Summer 2017

Using Table 1, Calculate the gross profit margin for 2016.

Summer 2017

Use Table 1 and the other information given. Calculate the price of Lydia’s dress.

Summer 2017

Explain one way that BG could raise its profit margin.

Summer 2017

Define what is meant by ‘margin of safety’.

Summer 2018

Analyse why accurate cost data matters to all businesses.

Summer 2018

Define what is meant by the term ‘marginal cost’.

Summer 2018

With reference to Table 2 and any other data, recommend which supermarket CS should close. Justify your recommendation.

Summer 2018

Briefly explain what is meant by the term ‘variable costs’ (line 11).

Summer 2018

Calculate the order’s total revenue from the large bank (lines 7–12).

Summer 2018

Explain one reason why UU requires accurate cost data.

Summer 2018

Recommend which of the two growth options UU should choose. Support your answer with reasons.

Summer 2018

Calculate the number of packs of pencils PP has to sell each month to break even.

Summer 2018

Explain why cost information matters when business decisions are made.

Summer 2019

Define the term 'break even' as shown on line 24.

Summer 2019

Explain one factor that affects the supply of the Tommy Turner.

Summer 2019

Define what is meant by the term ‘opportunity cost’.

Summer 2020

Analyse the advantages for a new business of using break-even analysis.

Summer 2020

Analyse the possible problems a new business may encounter when attempting to raise finance.

Summer 2020

Explain one reason why HH needs accurate cost data.

Summer 2020

Explain two ways that FF could be affected by the lower productivity of the employees in Team B.

Summer 2020

Analyse how accurate cost information benefits a business.

Summer 2021

Define ‘economies of scale’.

Summer 2021

Discuss the drawbacks of using cost information to monitor and improve the performance of a group of luxury hotels.

Summer 2021

Explain one way Ray could increase his profit margin.

Summer 2021

Recommend whether Ray should join Summus and Justify your recommendation.

Summer 2021

Using Table 2.1, work out the price JTG should set for each ticket so that break-even occurs at 200 tickets sold.

Summer 2021

Explain one advantage to JTG of using break-even analysis.

Summer 2021

Evaluate whether JTG should perform only in city M.

Summer 2021

Explain two possible reasons why the profit margin for the consumer market is higher than the profit margin for the industrial market.

Summer 2021

Use Table 2.2 and any other relevant information. Advise which location LO ought to select. Support your advice with reasons.

Summer 2021

Define the term ‘fixed costs’ (line 5).

Summer 2021

Calculate the break-even output for packs of apples sold by AF.

Summer 2021

Explain one possible use to Desi of break-even analysis.

Summer 2021

Evaluate the importance of suitable packaging for the new apple juice.

Summer 2021

Analyse the benefits to a business of using break-even analysis.

Summer 2022

Explain why a business manager must know the distinction between capital expenditure and revenue expenditure.

Summer 2022

Analyse the benefits to a business of using mass customisation.

Summer 2022

Define what is meant by ‘corporate social responsibility’ (CSR).

Summer 2022

Evaluate the possible effect on MC of introducing process innovation.

Summer 2022

Refer to Table 1.2. Calculate the profit earned by FP in April 2022.

Summer 2022

Explain one difficulty FP may face when choosing how to apportion fixed costs to each box size.

Summer 2022

Evaluate the factor that matters most in shaping the supply of FP’s boxes of fruit and vegetables to customers.

Summer 2022

Use Table 2.2 together with any other relevant information. Calculate the average margin of safety from April to September 2021.

Summer 2022

Explain two possible limitations of SH’s use of break-even analysis.

Summer 2022

Define fixed cost.

Summer 2023

Analyse two advantages to a business of holding high levels of inventory.

Summer 2023

Analyse one reason why labour productivity is important to a business.

Summer 2023

Analyse two purposes of a cash flow forecast for a business.

Summer 2023

Analyse two advantages to a business of using external recruitment to hire a manager.

Summer 2023

Explain what the term added value means.

Summer 2023

Explain the term opportunity cost.

Summer 2023

Evaluate whether Markus needs accurate cost information before setting up OFD.

Summer 2023

Analyse two effects on FM’s costs if it enters international markets.

Summer 2023