HomeIB Business ManagementTopic 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.

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IB Business Management · Topic 3.3

Sub-topics in Topic 3.3

3.3.1Types of costs 3.3.2Revenue and revenue streams 3.3.3Calculating profit 3.3.4Impact of cost and price changes