AQA A Level Business 352 Analysing financial performance

AS(7131) A-level (7132) Specifications For teaching from September 2023 onwards For as exams in May/June 2024 onwards For a-level exams in May/June 2025 onwards Version 2.0

This lesson covers:

Part 1:

How to construct and analyse budgets and cash flow forecasts
Variance analysis
Adverse and favourable variances
The value of budgeting
How to construct break-even charts
Break even output
Margin of safety
Contribution per unit
Total contribution
How to calculate and illustrate on a break-even chart the effects of change in price, output and costs
The value of break even analysis

Part 2:
How to analyse profitability
Profitability margins
Gross profit
Profit from operations
Profit for the year
How to analyse timings of cash inflows and outflows
Payables
Receivables
The use of data for financial decision making and planning

These lessons were written by Sarah Hilton for Revisionstation