CIMA Learning System Fundamentals of Business Economics: New by Steve Adams, Paul Periton

By Steve Adams, Paul Periton

CIMA's legitimate studying procedure has been written by way of former CIMA examiners together with the CIMA school. they supply a transparent logical direction throughout the new syllabus to particularly arrange scholars to go, first time.

CIMA reputable studying structures include:
* step by step insurance at once associated with the CIMA syllabus studying outcomes
* bankruptcy and subject summaries
* broad query practice
* whole Revision part
* CBA variety mock exam
* color structure for simple navigation

The ring binder layout enables you to upload on your notes as you're employed throughout the process, and if attending periods, to simply take the bankruptcy you would like.

CIMA reputable studying structures are the one fabrics written and recommended via the CIMA college.

* Re-engineered to fulfill the calls for of the recent CIMA certificates in enterprise Accounting 2006 syllabus
* whole built-in package deal incorporating syllabus suggestions, complete textual content, steered articles, revision courses and large query practice
* CIMA professional studying platforms are the one fabrics written and counseled through the CIMA school.

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Additional info for CIMA Learning System Fundamentals of Business Economics: New syllabus (CIMA Certificate Level 2006)

Example text

Variable costs are costs which do change with the level of output. For example, more steel is needed for producing 1,000 cars than for making 10 cars. Variable costs arise from using inputs such as labour and raw materials. In practice there are costs such as sales expenses which are semi-variable, but the analysis is simplified by distinguishing only fixed and variable costs. Short run  The short run, in economics, is defined as a period of time in which at least one factor of production is fixed.

1 Types of not-for-profit organisations Not all organisations, even business organisations, are profit-making organisations. A whole range of not-for-profit organisations exist. Some of the most important are:       charities voluntary organisations clubs mutual societies public sector organisations QANGOs (quasi autonomous non-governmental organisations). 1 FUNDAMENTALS OF BUSINESS ECONOMICS     they use resources (factors of production) in order to produce some good or service; in turn, the use of resources implies a flow of expenditure to finance those resources and other operating costs; the existence of a flow of expenditure requires a flow of income to finance that expenditure; the flow of income is derived from sales of services or goods to its customers, clients or members.

Since profit is not the main objective, different strategies cannot be judged by reference to their contribution to profits. Concepts of efficiency and effectiveness might be more appropriate in these circumstances but problems still remain. 1 THE GOALS AND DECISIONS OF ORGANISATIONS Stakeholder influence refers to the degree to which an individual stakeholder or group of stakeholders can exert influence over the organisation. Thus the concern here is not the level of interest that the stakeholder has, but the ability of the stakeholder to affect the behaviour of the organisation.

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