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Business Studies IGCSEPDF 138
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Cambridge IGCSE Business Studies 0450 syllabus for 2026. Subject content
4.2 Costs, scale of production and break-even analysis
4.2.1 Identify and classify costs:
4.2.2 Economies and diseconomies of scale:
4.2.3 Break-even analysis:
Classifying costs using examples, e.g. fixed,
variable, average, total
Use cost data to help make simple cost-based
decisions, e.g. to stop production or continue
The concept of economies of scale with
examples, e.g. purchasing, marketing, financial,
managerial, technical
The concept of diseconomies of scale with
examples, e.g. poor communication, lack
of commitment from employees, weak
coordination
The concept of break-even
Construct, complete or amend a simple
break-even chart
Interpret a given chart and use it to analyse a
situation
Calculate break-even output from given data
Define, calculate and interpret the margin of
safety
Use break-even analysis to help make simple
decisions, e.g. impact of higher price
Understand the limitations of break-even
analysis