IB Business Management — Topic 3.3

Costs and revenues

Topic 3.3 examines the classification of costs (fixed, variable, direct, indirect) and the calculation of revenue. Students learn to calculate total costs, contribution, and profit, and understand how cost structures affect business pricing and break-even decisions.

Sub-topics in Topic 3.3

3.3.1Types of costs3.3.2Revenue and revenue streams3.3.3Calculating profit3.3.4Impact of cost and price changes

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