This lesson pack contains detailed information and explanations on: PowerPoint: The meaning and purpose of the statement of profit or loss The contents of a statement of profit or loss: revenue, cost of sales, gross profit, expenses, profit from operations (operating profit), taxation, profit for the year, dividends, retained earnings Amendment of a statement of profit or loss The impact on the statement of profit or loss a given change Calculation activity - Lower Farm with case study, student handout and answer sheet Calculation activity - Thai Cuisine with case study, student handout and answer sheet

This lesson pack contains detailed information and explanations on: PowerPoint: The meaning and purpose of the statement of financial position The contents of a statement of financial position: non-current assets, current assets, current liabilities, net current assets, net assets, non-current liabilities, current liabilities, reserves and equity Amendment of a statement of financial position The relationship between items in the statement of profit and loss and the statement of financial position Calculation activity with student handout and answer - Lower Farm Calculation activity with student handout and answer - Thai Cuisine

This lesson pack contains detailed information and explanations on: PowerPoint: The difficulties of valuing inventory The net realisable value method The role of depreciation in accounts The impact of depreciation (straight-line method) on the statement of financial position and the statement of profit and loss Calculation depreciation activity with answers

This lesson pack contains detailed information and explanations on: PowerPoint: The meaning and importance of liquidity Current ratio: calculation and interpretation Acid test ratio: calculation and interpretation Methods of improving liquidity The meaning and importance of profitability Return On Capital Employed: calculation and interpretation Gross profit margin: calculation and interpretation Profit margin: calculation and interpretation Methods of improving profitability The meaning and importance of financial efficiency Rate of inventory turnover: calculation and interpretation Trade receivables turnover (days): calculation and interpretation Trade payables turnover (days): calculation and interpretation Methods of improving financial efficiency The meaning and importance of gearing Gearing ratio: calculation and interpretation Methods of improving gearing The meaning and importance of return to investors Dividend yield: calculation and interpretation Dividend cover: calculation and interpretation Method of improving investor return Ratio activity including scenarios, data, student handout and answers - Thia Cuisine Ratio activity including scenarios, data, student handout and answers - Too Sweet

This lesson pack contains detailed information and explanations on: PowerPoint: The use of financial statements in developing strategies The contents of an annual report and their usefulness to business and other stakeholders Assessment of business performance over time and against competitors The impact of accounting data including ratio results on business strategy The impact of debt or equity decisions on ratio results The impact of changes in dividend strategy on ratio results The impact of business growth on ratio results The impact of other business strategies on ratio results The limitations of using published accounts and ratio analyses

This lesson pack contains detailed information and explanations on: PowerPoint: The need for investment appraisal The meaning, calculation and interpretation of payback and ARR The meaning, calculation and interpretation of NPV Quantitative results and their impact on investment decisions Qualitative factors and their impact on investment decisions Comparison of investment appraisal methods, including their limitations

This lesson pack contains detailed information and explanations on: PowerPoint: The factors that influence the scale of a business Causes and examples of internal and external economies of scale The links between economies and diseconomies of scale and unit costs Case study - Spotify (AI generated by Gemini) Company inforamtion Student-led activity

This lesson pack contains detailed information and explanations on: PowerPoint: Quality in terms of meeting customer expectations The importance of quality The impact of methods of quality control on a business The impact of of methods of quality assurance on a business The impact of Total Quality Management (TQM) on a business Case study - Pandora (Generated using AI by Gemini) Case study contains company information Student-led activity

This lesson pack contains detailed information and explanations on: PowerPoint: The importance of benchmarking in quality management

This lesson pack contains detailed information and explanations on: PowerPoint: To influence human, marketing and finance resource availability on operations decisions The changing role of Information Technology (IT) and Artificial Intelligence (AI) in operations management

This lesson pack contains detailed information and explanations on: PowerPoint: The need for flexibility with regard to volume, delivery time and specification Process innovation: changing current processes or adopting new ways of producing products or delivering services

This lesson pack contains detailed information and explanations on: PowerPoint: The need for planning operations Network diagrams as tools to plan operations The main elements of a network diagram: activities, dummy activities, nodes Network diagrams as a means of performing critical path analysis (CPA), including identification of the minimum project duration and the critical path, calculation of total and free float, interpretation of the results of the analysis of a network, how minimum duration and floats might be used ub project management]The benefits and limitations of CPA as a management tool

This lesson pack contains detailed information and explanations on: PowerPoint: The aims and purposes of lean production Kaizen, quality circles, simultaneous engineering, cell production, JIT manufacturing and waste management as operational strategies to achieve lean production The limitations of operational strategies to achieve lean production The links between lean production and inventory control, quality, employee’s roles, capacity management and efficiency Case study: Aldi and Toyota (Generated by AI Gemini) Company information Student-led activity

This lesson pack contains detailed information and explanations on: PowerPoint: The main feature of an ERP programme How ERP can improve business’ efficiency un relation to: inventory control, costing, pricing, capacity utilisation, responses to change, workforce flexibility, management information

This lesson pack contains detailed information and explanations on: PowerPoint: Factors that determine location and relocation Differences between local, regional, national and international location decisions The reasons for and impact of offshoring and reshoring The impact of globalisation on location and relocation decisions Case study: Starbucks (AI generated using Gemini) Company information on location Student-led discussion or activity

This lesson pack contains detailed information and explanations on: PowerPoint: Identification of main features of a market: size, growth, competitors Identification of customer and consumer characteristics, profiles, wants, needs The distinction between primary research. Secondary research, and the main features of each Usefulness of data collection using primary research methods Usefulness of data collected from secondary research sources The need and limitations of sampling The reliability of the data collected Analysis of quantitative and qualitative data Interpretation of information presented in tables, charts and graphs PDF Business coursebook, 3rd edition, Stimpson and Farquharson

This lesson pack contains detailed information and explanations on: PowerPoint: Marketing objectives The link between marketing objectives and corporate objectives

This lesson pack contains detailed information and explanations on: PowerPoint: The factors influencing the supply and demand for the products/ services of a business Interactions between price, supply and demand

This lesson pack contains detailed information and explanations on: PowerPoint: The aims of CRM The costs and benefits of CRM

This lesson pack contains detailed information and explanations on: PowerPoint: The 4Ps: Product, Price, Promotion, Place (distribution channels) The difference between goods and services Tangible and intangible attributes of products The importance of product development Product differentiation and USP (Unique Selling Point) Product Life Cycle and decisions about extension strategies Boston Matrix analysis and its uses Impact of product portfolio analysis on marketing decisions Objectives and usefulness of different pricing methods The objectives and usefulness of different promotional methods Advertising promotion Sales promotion Direct promotion Developments in digital promotion The role of packaging in promotion The role of branding in promotion The objectives and usefulness of different channels of distribution Digital and physical distribution Case study PDF’s on - The marketing mix and market segmentation (generated by AI Gemini). The case studies could be used as a student centred or student-led activity Adidas Amazon Crocs Domino’s Dove Emirates Netflix Shein Pringles