Costs and Break-Even Analysis
The latest in the new series of PowerPoint resources aimed at assisting teachers with the delivery of the WJEC/Eduqas A-level Business specification but is suitable for all boards. These slides and hand out are designed to support the delivery of the Component One topic of costs and break-even analysis. They explain what is meant by costs, revenue and profit and identify the costs that a business face, including fixed, variable, semi-variable, direct, indirect and total costs. They proceed to explain what is meant by contribution and break-even and show the means of calculating contribution and using the formula to help calculate break-even. The pack finally shows how break-even charts are constructed and interpreted (including the margin of safety) and illustrate the impact of changing costs and revenues upon the chart before evaluating the usefulness of break-even as a technique. The slides contain the Quick Fire Five questions, calculation practice questions and also a practice essay (all with suggested solutions). In addition to the main PowerPoint a PDF copy of the notes has been provided to assist with pupil hand outs.

Please leave a review so that I can modify and amend where necessary and note that paid for presentations for other topics are available with more being produced when time permits.


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  • Costs-and-Breakeven.pptx
  • A-Level-Revision-Notes-(Costs-and-Break-Even).pdf

About this resource


Created: Dec 5, 2017

Updated: Feb 18, 2018

pptx, 876 KB


pdf, 3 MB


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Creative Commons "Sharealike"

Creative Commons "Sharealike"