Easy — Foundations

• 1Definition of a businessDefine a business as an organisation that combines human, physical and financial resources to produce goods or services.Why it mattersEvery case study opens with a business you must classify within seconds.Easy
• 2The four factors of productionIdentify land, labour, capital and enterprise as the inputs every business combines.Why it mattersExplains why a start-up's first constraint is usually capital or skilled labour.Easy
• 3Inputs, processes and outputsDescribe the basic transformation model that turns resources into finished goods or services.Why it mattersGives you a reliable framework for describing any business in an introduction.Easy
• 4Primary, secondary and tertiary sectorsClassify business activity into extraction, manufacturing and service provision.Why it mattersLets you explain why economies shift towards services as incomes rise.Easy
• 5The quaternary sectorRecognise knowledge-based activity such as research, data analysis and IT consultancy.Why it mattersExplains where software developers and R&D laboratories sit in the chain.Easy
• 6Common business functionsName human resources, finance, marketing and operations as the core departments.Why it mattersShows how the five units of the BM syllabus fit together inside one firm.Easy

Medium — Applications

• 7Chain of productionTrace how value is added as a product moves from raw material to final consumer.Why it mattersExplains why processors and retailers often earn more than primary producers.Medium
• 8Characteristics of entrepreneursExplain risk-taking, innovation, resilience and the ability to organise resources.Why it mattersUsed to justify whether a named individual is likely to succeed in a start-up.Medium
• 9Role of entrepreneurship in an economyExplain job creation, innovation and competition arising from new ventures.Why it mattersSupports evaluation of government schemes that fund small businesses.Medium
• 10IntrapreneurshipDistinguish employees who innovate inside an existing firm from independent entrepreneurs.Why it mattersExplains how large technology firms keep generating new products internally.Medium
• 11Reasons for starting a businessExplain growth, independence, profit, security and the pursuit of a social aim.Why it mattersHelps you judge whether an owner's objectives match the strategy chosen.Medium
• 12Steps in starting up a new businessOutline idea generation, market research, planning, finance and launch.Why it mattersStructures any "advise the entrepreneur" question in Paper 1.Medium

Hard — Structured IB

• 13Problems faced by start-upsAnalyse cash-flow shortages, lack of finance, weak brand and limited market knowledge.Why it mattersExplains the high failure rate of firms in their first two years of trading.Hard
• 14Purpose and content of a business planExplain how the plan communicates strategy, forecasts and finance to stakeholders.Why it mattersLenders normally demand one before releasing any start-up capital.Hard
• 15Evaluating the usefulness of a business planWeigh planning discipline against the risk that forecasts are quickly outdated.Why it mattersPrepares you for evaluation questions that reward two-sided judgement.Hard
• 16Opportunity cost in business decisionsApply the concept of the next best alternative sacrificed by a decision.Why it mattersUnderlies every "should the business do X or Y" question in the course.Hard
• 17Sustainability of business activityAnalyse the economic, social and environmental dimensions of a firm's operations.Why it mattersConnects to the triple bottom line and CSR arguments used across the course.Hard
• 18Sector interdependenceAnalyse how primary, secondary and tertiary firms depend on one another.Why it mattersExplains why a supply disruption in one sector quickly damages the others.Hard

Very Hard — Integrated SL

• 19Evaluating a new venture's chance of survivalCombine market, finance and management evidence into one supported judgement.Why it mattersMirrors the structured decision required in Paper 1 Section C.Very Hard
• 20Recommending a sector for expansionJustify a move into a new sector using data and the firm's stated objectives.Why it mattersTests whether you can prioritise criteria rather than simply list them.Very Hard
• 21Assessing the risk-reward balance of entrepreneurshipWeigh personal financial risk against potential return and independence.Why it mattersFrames real decisions about leaving employment to start a business.Very Hard
• 22Integrating start-up problems with finance choicesLink common start-up weaknesses to the most suitable source of finance.Why it mattersRewards synoptic links between Unit 1 and Unit 3 in one argument.Very Hard
• 23Critiquing sector classificationEvaluate why modern firms rarely fit neatly into a single sector.Why it mattersPrevents oversimplified answers about businesses with hybrid operations.Very Hard
• 24Constructing a supported recommendation for a start-upBuild a full argument with criteria, evidence and a clear final decision.Why it mattersModels the answer structure examiners reward at the highest band.Very Hard

Easy — Foundations

• 1Sole traderDescribe a business owned and controlled by one person with unlimited liability.Why it mattersThe default starting point for most small local start-ups.Easy
• 2PartnershipDescribe a business owned by two or more partners sharing capital, profit and liability.Why it mattersCommon in professions such as law, accountancy and medicine.Easy
• 3Privately held companyExplain that shares are sold privately and cannot be traded on a stock exchange.Why it mattersMost family firms choose this form in order to keep control.Easy
• 4Publicly held companyExplain that shares are sold on a stock exchange to the general public.Why it mattersExplains how firms raise very large sums to fund expansion.Easy
• 5Limited liabilityDefine the protection that limits owner losses to the amount they invested.Why it mattersThe single biggest reason owners choose to incorporate a business.Easy
• 6The public sectorIdentify organisations owned and operated by government to provide services.Why it mattersExplains why some essential services are provided without a profit motive.Easy

Medium — Applications

• 7Comparing sole traders and partnershipsCompare control, capital, liability and continuity across the two forms.Why it mattersGuides the choice when a sole trader wants to expand the business.Medium
• 8Advantages and disadvantages of incorporationExplain limited liability and finance against cost, disclosure and lost privacy.Why it mattersDetermines whether a growing firm should become a company.Medium
• 9PrivatisationExplain the transfer of a public-sector organisation into private ownership.Why it mattersCentral to debates about efficiency versus public interest in utilities.Medium
• 10Social enterprisesExplain organisations that trade commercially to achieve a social objective.Why it mattersShows that profit and social aims are not mutually exclusive.Medium
• 11CooperativesDescribe member-owned organisations that share profits among their members.Why it mattersExplains how farmers and retailers pool resources and bargaining power.Medium
• 12Non-governmental organisations and charitiesDescribe non-profit organisations funded by donations, grants and fundraising.Why it mattersExplains why their objectives and accounts differ from commercial firms.Medium

Hard — Structured IB

• 13Sources of finance by legal structureAnalyse how the ownership form widens or limits access to capital.Why it mattersExplains why a sole trader cannot issue shares to fund expansion.Hard
• 14Control and ownership in public companiesAnalyse the separation of shareholders from the directors who manage the firm.Why it mattersUnderlies principal-agent conflict and corporate governance debates.Hard
• 15Analysing the decision to floatExamine the costs, dilution and scrutiny that follow a stock market listing.Why it mattersExplains why highly profitable firms sometimes choose to stay private.Hard
• 16For-profit versus non-profit social enterprisesDistinguish trading social enterprises from donation-funded charities.Why it mattersClarifies a distinction examiners frequently test in Paper 1.Hard
• 17Micro-finance providersAnalyse the role of very small loans to entrepreneurs in developing economies.Why it mattersExplains how businesses start where conventional banking is absent.Hard
• 18Public-private partnershipsAnalyse shared risk and funding between government and private firms.Why it mattersCommon in infrastructure projects such as roads, rail and hospitals.Hard

Very Hard — Integrated SL

• 19Recommending the most suitable ownership formJustify a legal structure against the owner's objectives and finance needs.Why it mattersA recurring Paper 1 and Paper 2 decision task.Very Hard
• 20Evaluating privatisation for a named organisationWeigh efficiency gains against loss of public accountability.Why it mattersTests balanced judgement on a politically contested policy.Very Hard
• 21Evaluating social enterprise as a business modelAssess whether social objectives constrain commercial competitiveness.Why it mattersApplies directly to firms with a stated ethical mission.Very Hard
• 22Assessing the loss of control on flotationJudge whether growth finance justifies reduced founder control.Why it mattersExplains founder resistance to accepting outside investors.Very Hard
• 23Integrating ownership with growth strategyLink legal structure to the firm's chosen method of expansion.Why it mattersRewards synoptic linking of Units 1.2 and 1.5 in one answer.Very Hard
• 24Constructing a supported ownership recommendationBuild criteria, apply evidence and defend one final legal structure.Why it mattersModels the top-band structure for a Section C response.Very Hard

Easy — Foundations

• 1Vision statementDefine a statement of what the organisation aspires to become in future.Why it mattersOpens most case studies and signals long-term strategic direction.Easy
• 2Mission statementDefine a statement of the organisation's purpose and core activity.Why it mattersUsed to judge whether a proposed strategy actually fits the firm.Easy
• 3Aims, objectives and targetsDistinguish broad aims from specific measurable objectives and targets.Why it mattersEnsures you use precise terminology in every written answer.Easy
• 4Strategic objectivesIdentify long-term, organisation-wide goals set by senior management.Why it mattersExplains why some decisions can only be evaluated after years.Easy
• 5Tactical objectivesIdentify short-term departmental goals that support the overall strategy.Why it mattersShows how daily operational decisions connect to long-term aims.Easy
• 6SMART objectivesExplain specific, measurable, achievable, relevant and time-bound criteria.Why it mattersTurns a vague aim into something a manager can actually monitor.Easy

Medium — Applications

• 7Common business objectivesExplain growth, profit, market share, survival and brand recognition.Why it mattersProvides the criteria against which any strategy must be judged.Medium
• 8Ethical objectivesExplain goals concerned with the moral conduct of the business.Why it mattersExplains fair-trade sourcing and living-wage commitments.Medium
• 9Corporate social responsibilityExplain a firm's obligations to society that go beyond making profit.Why it mattersIncreasingly used as a marketing and recruitment advantage.Medium
• 10The triple bottom lineExplain measurement against economic, social and environmental outcomes.Why it mattersReframes business success beyond a single profit figure.Medium
• 11Why objectives changeExplain how internal and external conditions force objectives to be revised.Why it mattersExplains a shift from growth to survival during a recession.Medium
• 12Strategy versus tacticsCompare long-term direction with short-term implementation decisions.Why it mattersPrevents you misclassifying decisions in a case study.Medium

Hard — Structured IB

• 13Analysing conflicts between objectivesExamine the tension between profit, ethics, growth and survival.Why it mattersExplains why a firm cannot pursue every objective at the same time.Hard
• 14Evaluating mission statement effectivenessAssess whether the statement guides real decisions or is only public relations.Why it mattersA frequent evaluation prompt in Paper 1 questions.Hard
• 15CSR as a source of competitive advantageAnalyse how ethical conduct affects sales, costs and reputation.Why it mattersExplains why firms publish detailed sustainability reports.Hard
• 16Cost of implementing ethical objectivesAnalyse short-run cost increases against long-run reputational benefits.Why it mattersCentral to judging whether an ethical policy is affordable.Hard
• 17Objectives and stakeholder expectationsAnalyse how different stakeholder groups judge the same objective.Why it mattersLinks directly into stakeholder conflict analysis.Hard
• 18Measuring achievement of objectivesSelect appropriate financial and non-financial performance indicators.Why it mattersEnsures your recommendation includes a way of reviewing it.Hard

Very Hard — Integrated SL

• 19Evaluating whether CSR is genuine or greenwashingJudge the evidence behind a firm's publicly stated ethical claims.Why it mattersTests critical reading of promotional case-study material.Very Hard
• 20Prioritising conflicting objectivesJustify which objective should dominate in a given situation.Why it mattersRequired whenever a firm faces a trade-off under real pressure.Very Hard
• 21Assessing the triple bottom line as a measureEvaluate its usefulness against the difficulty of measurement.Why it mattersExposes the practical limits of non-financial reporting.Very Hard
• 22Recommending revised objectives after a shockSet new SMART objectives following a major change in conditions.Why it mattersMirrors real crisis responses examiners like to set.Very Hard
• 23Integrating objectives with strategic choiceUse the firm's stated objectives as the decision criteria in a recommendation.Why it mattersThe most reliable way to earn evaluation marks.Very Hard
• 24Constructing a full objectives-based justificationBuild an argument that links every point back to the firm's aims.Why it mattersModels the disciplined structure of a top-band answer.Very Hard

Easy — Foundations

• 1Definition of a stakeholderDefine any individual or group affected by the activities of a business.Why it mattersThe starting point for every impact question in the course.Easy
• 2Internal stakeholdersIdentify employees, managers and shareholders inside the organisation.Why it mattersThese groups are directly affected by internal restructuring.Easy
• 3External stakeholdersIdentify customers, suppliers, government, competitors and the local community.Why it mattersExplains why decisions attract attention far beyond the firm.Easy
• 4Shareholders as stakeholdersExplain their interest in dividends, share price and long-term growth.Why it mattersExplains pressure on managers to deliver short-term profit.Easy
• 5Employees as stakeholdersExplain their interest in pay, job security and working conditions.Why it mattersExplains resistance to cost-cutting and to automation.Easy
• 6Customers as stakeholdersExplain their interest in price, quality, choice and service.Why it mattersExplains why negative publicity damages revenue so quickly.Easy

Medium — Applications

• 7Suppliers and their interestsExplain interest in prompt payment, repeat orders and fair contract terms.Why it mattersExplains why supplier relationships affect operational reliability.Medium
• 8Government as a stakeholderExplain interest in taxation, employment and legal compliance.Why it mattersExplains why firms lobby and why regulation changes behaviour.Medium
• 9The local communityExplain interest in employment, pollution and local investment.Why it mattersExplains opposition to plant closures or new developments.Medium
• 10Pressure groupsExplain how organised groups influence business behaviour and policy.Why it mattersExplains sudden policy changes after a public campaign.Medium
• 11Stakeholder interests versus needsDistinguish what stakeholders want from what they genuinely require.Why it mattersSharpens the precision of your stakeholder analysis.Medium
• 12Mapping stakeholder power and interestClassify stakeholders by influence and by level of concern.Why it mattersShows which groups a manager must consult before acting.Medium

Hard — Structured IB

• 13Analysing stakeholder conflictExamine situations where one group gains at another group's expense.Why it mattersExplains why cost-cutting pleases shareholders and angers employees.Hard
• 14Short-term versus long-term stakeholder impactAnalyse how one decision affects groups differently over time.Why it mattersPrevents one-sided judgements about redundancies or investment.Hard
• 15Managing stakeholder conflictAnalyse consultation, negotiation and compensation as management responses.Why it mattersExplains how firms secure acceptance for unpopular decisions.Hard
• 16Stakeholder analysis of a relocationApply the framework to a production plant moving abroad.Why it mattersA standard structured question in Paper 2.Hard
• 17Employee representation and trade unionsAnalyse how collective bargaining changes the balance of stakeholder power.Why it mattersExplains why unionised firms negotiate rather than impose change.Hard
• 18Weighing stakeholder importanceJustify which stakeholder groups matter most in a specific decision.Why it mattersTurns a descriptive list into genuine analysis.Hard

Very Hard — Integrated SL

• 19Evaluating a decision from multiple stakeholder viewpointsBuild a balanced case covering gains and losses for each group.Why it mattersThe standard high-mark structure for impact questions.Very Hard
• 20Resolving an irreconcilable stakeholder conflictRecommend a course of action where compromise is impossible.Why it mattersTests decisiveness under genuinely conflicting pressures.Very Hard
• 21Assessing whether shareholders should take priorityEvaluate shareholder primacy against a wider stakeholder view.Why it mattersA live and unresolved debate in corporate governance.Very Hard
• 22Integrating stakeholder analysis with CSRLink stakeholder obligations to the firm's stated ethical objectives.Why it mattersRewards synoptic connection between Units 1.3 and 1.4.Very Hard
• 23Judging the durability of a stakeholder compromiseAssess whether an agreement will survive future commercial pressure.Why it mattersDistinguishes a strong evaluation from a summary.Very Hard
• 24Constructing a full stakeholder-based recommendationWeigh all affected groups and defend one clear decision.Why it mattersModels Section C reasoning at the highest band.Very Hard

Easy — Foundations

• 1Meaning of business growthDefine increases in output, revenue, market share or workforce size.Why it mattersGrowth is the objective behind most strategy questions.Easy
• 2Measuring the size of a businessIdentify revenue, profit, employees, capital and market share as measures.Why it mattersDifferent measures can rank the same firms in different orders.Easy
• 3Internal growthDefine expansion using the firm's own resources and reinvested profit.Why it mattersThe lower-risk route most small firms take first.Easy
• 4External growthDefine expansion through combining with or acquiring other firms.Why it mattersExplains sudden large jumps in a firm's market share.Easy
• 5Economies of scaleExplain falling average costs per unit as output rises.Why it mattersThe main financial argument in favour of getting bigger.Easy
• 6Diseconomies of scaleExplain rising average costs when a firm grows beyond an efficient size.Why it mattersExplains why some very large firms break themselves up.Easy

Medium — Applications

• 7Internal and external economies of scaleDistinguish firm-level savings from industry-level savings.Why it mattersExplains why competing firms cluster in the same region.Medium
• 8Reasons for staying smallExplain niche focus, personal service, flexibility and owner preference.Why it mattersJustifies why growth is not always the correct objective.Medium
• 9Mergers and acquisitionsCompare a mutually agreed combination with a purchase of one firm by another.Why it mattersExplains most large corporate news stories you will read.Medium
• 10Horizontal and vertical integrationDistinguish combining at the same stage from combining along the supply chain.Why it mattersDetermines whether the aim is market share or supply control.Medium
• 11Conglomerate integrationExplain combining firms operating in entirely unrelated markets.Why it mattersExplains diversification as a way of spreading commercial risk.Medium
• 12FranchisingExplain the sale of the right to trade under an established brand.Why it mattersExplains rapid international expansion at low capital cost.Medium

Hard — Structured IB

• 13Joint ventures and strategic alliancesAnalyse shared ownership and cooperation without a full merger.Why it mattersCommon when entering an unfamiliar overseas market.Hard
• 14Analysing the risks of rapid growthExamine overtrading, cash-flow strain and loss of managerial control.Why it mattersExplains why profitable firms sometimes fail while growing.Hard
• 15Evaluating internal versus external growthCompare speed, cost, risk and difficulty of integration.Why it mattersA standard Paper 2 decision question.Hard
• 16Post-merger integration problemsAnalyse culture clash, duplication of roles and staff resistance.Why it mattersExplains why many mergers fail to deliver the promised savings.Hard
• 17Growth and the source of financeAnalyse how the funding method constrains the growth route chosen.Why it mattersLinks growth strategy directly to Unit 3.2.Hard
• 18Growth and stakeholder impactAnalyse who gains and who loses when a firm expands rapidly.Why it mattersConnects growth strategy to stakeholder conflict analysis.Hard

Very Hard — Integrated SL

• 19Recommending a growth strategyJustify one method against the firm's objectives, finance and market.Why it mattersOne of the most common Section C tasks in the course.Very Hard
• 20Evaluating whether a firm should remain smallWeigh niche advantages against competitive vulnerability.Why it mattersPrevents the assumption that growth is always desirable.Very Hard
• 21Assessing a proposed acquisitionJudge synergy claims against integration risk and the price paid.Why it mattersMirrors genuine board-level investment decisions.Very Hard
• 22Evaluating franchising for a named businessWeigh speed and low capital cost against loss of quality control.Why it mattersTests two-sided reasoning on a very popular strategy.Very Hard
• 23Integrating economies of scale with break-even analysisLink falling unit costs to a changed break-even output level.Why it mattersRewards a synoptic link forward into Unit 5.4.Very Hard
• 24Constructing a full growth recommendationBuild criteria, apply evidence and defend one single strategy.Why it mattersModels the disciplined argument examiners reward most.Very Hard

Easy — Foundations

• 1Definition of a multinational companyDefine a firm that owns or controls production in more than one country.Why it mattersThe subject of most globalisation questions in the course.Easy
• 2Distinguishing exporting from multinational operationCompare selling abroad with actually producing abroad.Why it mattersPrevents a very common classification error in answers.Easy
• 3Reasons for going internationalIdentify larger markets, lower costs and access to scarce resources.Why it mattersExplains why firms relocate manufacturing overseas.Easy
• 4Market-seeking motivesExplain expansion driven by saturation of the home market.Why it mattersExplains why mature brands target fast-growing emerging economies.Easy
• 5Cost-seeking motivesExplain relocation to access cheaper labour, land or materials.Why it mattersExplains offshoring of manufacturing and customer service.Easy
• 6Host and home countriesDistinguish the country of origin from the country of operation.Why it mattersNecessary vocabulary for every impact question on multinationals.Easy

Medium — Applications

• 7Benefits of multinationals to host countriesExplain employment, investment, tax revenue and skills transfer.Why it mattersThe case governments make for attracting foreign investment.Medium
• 8Drawbacks of multinationals to host countriesExplain profit repatriation, environmental damage and pressure on local firms.Why it mattersThe case campaigners make against foreign investment.Medium
• 9Cultural differences in international businessExplain how customs, language and expectations affect operations.Why it mattersExplains failed product launches in unfamiliar markets.Medium
• 10Exchange rate exposureExplain how currency movements affect international revenue and costs.Why it mattersExplains why profit changes without any change in sales volume.Medium
• 11Legal and regulatory differencesExplain varying employment, safety and environmental standards.Why it mattersExplains why one firm operates differently in different countries.Medium
• 12Global versus local strategyCompare standardising a product worldwide with adapting it locally.Why it mattersExplains menu and product variations between countries.Medium

Hard — Structured IB

• 13Analysing supply chain complexityExamine coordination, lead times and risk across international operations.Why it mattersExplains vulnerability to shipping and geopolitical disruption.Hard
• 14Ethical concerns in international operationsAnalyse labour conditions and standards in overseas supply chains.Why it mattersA recurring reputational risk for well-known global brands.Hard
• 15Analysing multinational impact on local firmsExamine competitive pressure placed on domestic producers.Why it mattersExplains political resistance to foreign market entry.Hard
• 16Transfer pricing and tax planningAnalyse how internal pricing shifts declared profit between countries.Why it mattersExplains public controversy over corporate tax bills.Hard
• 17Evaluating methods of entering a foreign marketCompare exporting, franchising, joint venture and direct investment.Why it mattersA standard structured decision question in Paper 2.Hard
• 18Managing a culturally diverse workforceAnalyse leadership and communication across different national cultures.Why it mattersLinks multinational operation back into Unit 2.Hard

Very Hard — Integrated SL

• 19Evaluating whether a firm should expand internationallyWeigh market opportunity against cost, risk and internal capability.Why it mattersA frequent Section C strategic decision.Very Hard
• 20Judging the net effect of a multinational on a host economyBalance investment and employment against extraction and displacement.Why it mattersTests genuinely two-sided economic reasoning.Very Hard
• 21Recommending an entry mode for a named marketJustify one method using control, cost and risk criteria.Why it mattersRequires prioritising criteria rather than listing them.Very Hard
• 22Assessing ethical responsibility along a global supply chainJudge how far accountability extends beyond direct employees.Why it mattersConnects operations decisions to CSR obligations.Very Hard
• 23Integrating exchange rate risk with financial decision-makingLink currency exposure to profitability and investment appraisal.Why it mattersRewards a synoptic link forward into Unit 3.Very Hard
• 24Constructing a full internationalisation recommendationBuild a criteria-led argument and defend one course of action.Why it mattersModels the top-band evaluative structure.Very Hard

Easy — Foundations

• 1Purpose of human resource planningDefine the process of forecasting and meeting future workforce needs.Why it mattersEnsures the firm has the right people available when demand changes.Easy
• 2Workforce planning factorsIdentify demographic change, labour mobility, demand patterns and technology.Why it mattersExplains why staffing requirements shift over time.Easy
• 3Labour turnoverDefine the rate at which employees leave and have to be replaced.Why it mattersA high figure signals a motivation or management problem.Easy
• 4Calculating labour turnoverApply the formula for leavers as a percentage of average staff employed.Why it mattersA common short quantitative question in Paper 2.Easy
• 5Internal and external recruitmentDistinguish promoting from within from hiring from outside the firm.Why it mattersDetermines cost, speed and the arrival of fresh ideas.Easy
• 6Types of employment contractIdentify full-time, part-time, temporary and freelance arrangements.Why it mattersExplains how firms match staffing to fluctuating demand.Easy

Medium — Applications

• 7Flexible and gig workingExplain zero-hours, portfolio and gig employment patterns.Why it mattersExplains modern workforce structures in delivery and platform firms.Medium
• 8Homeworking and teleworkingExplain remote working arrangements enabled by digital technology.Why it mattersReduces premises costs but complicates supervision.Medium
• 9Outsourcing and offshoringCompare contracting work out with moving work to another country.Why it mattersExplains cost reduction in support and back-office functions.Medium
• 10Reasons for high labour turnoverExplain pay, management style, conditions and lack of progression.Why it mattersForces you to diagnose the cause before recommending a remedy.Medium
• 11Causes of resistance to changeExplain fear of job loss, loss of status and poor communication.Why it mattersThe most common obstacle to implementing any new strategy.Medium
• 12Methods of reducing resistanceExplain communication, consultation, training and phased introduction.Why it mattersTurns a diagnosis into a workable recommendation.Medium

Hard — Structured IB

• 13Costs and benefits of labour turnoverAnalyse recruitment cost against fresh skills and a reduced wage bill.Why it mattersShows that some turnover is not necessarily harmful.Hard
• 14Analysing dismissal and redundancyDistinguish the two and examine their legal and human consequences.Why it mattersTwo terms frequently confused in written answers.Hard
• 15Evaluating outsourcing decisionsAnalyse cost savings against quality, control and reputational risk.Why it mattersA standard structured decision question in Paper 2.Hard
• 16Change management modelsAnalyse the stages of unfreezing, changing and refreezing behaviour.Why it mattersProvides a framework for structuring change recommendations.Hard
• 17Analysing the impact of technology on employmentExamine automation, deskilling and the creation of new roles.Why it mattersExplains why workforce plans change when new equipment arrives.Hard
• 18Workforce planning and demand fluctuationAnalyse matching staffing levels to seasonal or cyclical demand.Why it mattersExplains temporary hiring in retail, tourism and agriculture.Hard

Very Hard — Integrated SL

• 19Evaluating a proposed restructuringWeigh cost savings against motivation loss and reduced capacity.Why it mattersA high-frequency Section C scenario.Very Hard
• 20Recommending a strategy to reduce turnoverJustify one intervention using diagnosed causes and its likely cost.Why it mattersRequires linking cause to remedy rather than listing ideas.Very Hard
• 21Assessing flexible working for a named firmWeigh cost and retention gains against supervision and culture effects.Why it mattersApplies theory to one specific operating context.Very Hard
• 22Judging the ethics of offshoringEvaluate competitiveness against employment loss in the home country.Why it mattersTests balanced reasoning on a contested business practice.Very Hard
• 23Integrating HR planning with motivation theoryLink workforce structure to the expected motivation outcomes.Why it mattersRewards a synoptic link forward into Unit 2.4.Very Hard
• 24Constructing a full change management recommendationBuild a plan that anticipates resistance and defends one approach.Why it mattersModels the reasoning examiners reward at the top band.Very Hard

Easy — Foundations

• 1Purpose of organisational structureDefine how tasks, authority and reporting relationships are arranged.Why it mattersDetermines how quickly decisions travel through a firm.Easy
• 2Organisation chartsInterpret a diagram showing roles and reporting relationships.Why it mattersA standard stimulus item in both Paper 1 and Paper 2.Easy
• 3Levels of hierarchyDefine the layers of authority between the top and bottom of a firm.Why it mattersMore layers usually mean slower internal communication.Easy
• 4Chain of commandDefine the line along which instructions pass downwards.Why it mattersExplains who is accountable to whom in a case study.Easy
• 5Span of controlDefine the number of subordinates a manager directly supervises.Why it mattersDetermines supervision quality and total management cost.Easy
• 6Delegation and accountabilityDistinguish passing tasks downwards from retaining ultimate responsibility.Why it mattersExplains why managers remain answerable for delegated work.Easy

Medium — Applications

• 7Tall and flat structuresCompare many layers with a narrow span to few layers with a wide span.Why it mattersExplains different communication speeds and promotion prospects.Medium
• 8Centralisation and decentralisationCompare decisions concentrated at the top with authority pushed downwards.Why it mattersExplains local responsiveness in multi-site organisations.Medium
• 9DelayeringExplain removing layers of management to cut cost and speed decisions.Why it mattersA common cost-reduction response during a downturn.Medium
• 10BureaucracyExplain the role of formal rules and procedures within an organisation.Why it mattersExplains consistency but also slow response to change.Medium
• 11Structure by function, product and regionCompare the three main bases for grouping business activities.Why it mattersDetermines whether specialists or markets drive the structure.Medium
• 12Matrix structureExplain staff reporting to both a function and a project simultaneously.Why it mattersCommon in consultancies and large engineering projects.Medium

Hard — Structured IB

• 13Analysing span of control trade-offsExamine supervision, cost, autonomy and motivation together.Why it mattersExplains why the best span depends entirely on the task.Hard
• 14Analysing the effects of delayeringExamine cost savings against workload, morale and lost expertise.Why it mattersPrevents the assumption that flatter is always better.Hard
• 15Project-based and flexible structuresAnalyse shamrock and network organisational arrangements.Why it mattersExplains firms built around a small core and flexible contractors.Hard
• 16Structure and communication effectivenessAnalyse how structure creates or removes communication barriers.Why it mattersLinks directly forward into Unit 2.5.Hard
• 17Structure and leadership styleAnalyse the fit between hierarchy and the way managers lead.Why it mattersExplains why an autocratic style struggles in a flat organisation.Hard
• 18Structure and strategic changeAnalyse how growth or diversification forces structural redesign.Why it mattersExplains reorganisations that follow an acquisition.Hard

Very Hard — Integrated SL

• 19Recommending a structure for a growing firmJustify one design against objectives, size and market conditions.Why it mattersA recurring Section C task in Unit 2.Very Hard
• 20Evaluating a proposed decentralisationWeigh responsiveness and motivation against control and consistency.Why it mattersTests two-sided judgement on a very common change.Very Hard
• 21Assessing matrix structure for a project firmWeigh flexibility and expertise against conflicting lines of authority.Why it mattersApplies a nuanced structure to a realistic context.Very Hard
• 22Judging whether delayering achieves its objectivesEvaluate short-run savings against long-run organisational capability.Why it mattersDistinguishes genuine evaluation from description.Very Hard
• 23Integrating structure with motivation and communicationLink a structural change to its expected behavioural effects.Why it mattersRewards synoptic reasoning across the whole of Unit 2.Very Hard
• 24Constructing a full organisational design recommendationBuild a criteria-led case and defend one structure.Why it mattersModels the top-band answer pattern for Paper 2.Very Hard

Easy — Foundations

• 1The role of managementDefine planning, organising, commanding, coordinating and controlling.Why it mattersThese functions structure most descriptions of a manager's job.Easy
• 2Distinguishing managers from leadersCompare administering existing systems with setting new direction.Why it mattersPrevents the two terms being used interchangeably in answers.Easy
• 3Autocratic leadershipDescribe a style where decisions are made without consultation.Why it mattersEffective in crises where speed matters more than agreement.Easy
• 4Paternalistic leadershipDescribe a style where the leader decides in the perceived interest of staff.Why it mattersCommon in family firms with long-serving employees.Easy
• 5Democratic leadershipDescribe a style where employees participate in decision-making.Why it mattersRaises commitment where staff hold relevant expertise.Easy
• 6Laissez-faire leadershipDescribe a style with minimal direction and high employee autonomy.Why it mattersSuits creative teams and highly skilled specialists.Easy

Medium — Applications

• 7Situational leadershipExplain adapting style to the task, the team and the circumstances.Why it mattersExplains why one manager uses different styles in different situations.Medium
• 8Leadership and employee experienceExplain how skill and maturity of staff affect the suitable style.Why it mattersJustifies close direction for new staff and autonomy for experts.Medium
• 9Leadership in a crisisExplain the shift towards directive decision-making under time pressure.Why it mattersExplains autocratic behaviour during emergencies and turnarounds.Medium
• 10Leadership and organisational cultureExplain how leaders shape shared values and accepted norms.Why it mattersExplains why culture changes slowly after new leadership arrives.Medium
• 11Ethical leadershipExplain leading in accordance with clearly stated moral standards.Why it mattersConnects leadership behaviour to stated CSR objectives.Medium
• 12Emotional intelligence in leadershipExplain awareness and management of emotions in self and others.Why it mattersExplains why technically strong managers sometimes fail badly.Medium

Hard — Structured IB

• 13Analysing style against motivation outcomesExamine how each style affects effort, satisfaction and retention.Why it mattersLinks leadership directly into motivation theory.Hard
• 14Evaluating autocratic leadershipAnalyse speed and clarity against morale and lost creativity.Why it mattersPrevents blanket condemnation of directive management.Hard
• 15Evaluating democratic leadershipAnalyse commitment and idea generation against slowness and cost.Why it mattersPrevents the assumption that consultation is always superior.Hard
• 16Leadership and resistance to changeAnalyse how style influences acceptance of organisational change.Why it mattersConnects Unit 2.3 to change management in Unit 2.1.Hard
• 17Leadership and span of controlAnalyse how structure constrains the style that is actually feasible.Why it mattersExplains why very wide spans force delegation.Hard
• 18Cultural differences in leadership expectationsAnalyse how national culture shapes acceptable use of authority.Why it mattersMatters for multinationals managing teams across borders.Hard

Very Hard — Integrated SL

• 19Recommending a leadership style for a scenarioJustify one style using task, team and time evidence.Why it mattersA standard Section C decision in Unit 2.Very Hard
• 20Evaluating a leadership change proposalWeigh expected benefits against disruption and likely staff reaction.Why it mattersTests judgement about implementation, not just theory.Very Hard
• 21Assessing whether leaders are born or developedEvaluate trait explanations against behavioural explanations.Why it mattersUnderlies real decisions on leadership training expenditure.Very Hard
• 22Judging leadership effectiveness from case evidenceUse performance and behavioural indicators to reach a verdict.Why it mattersRewards use of stimulus material rather than assertion.Very Hard
• 23Integrating leadership with structure and motivationBuild one argument that spans all three areas of Unit 2.Why it mattersThe synoptic reasoning that top-band answers display.Very Hard
• 24Constructing a full leadership recommendationEstablish criteria, weigh alternatives and defend one style.Why it mattersModels the disciplined evaluation examiners reward.Very Hard

Easy — Foundations

• 1Meaning of motivationDefine the willingness to exert effort towards organisational goals.Why it mattersExplains productivity differences between similar workforces.Easy
• 2Taylor's scientific managementDescribe motivation achieved through pay linked to measured output.Why it mattersUnderlies piece-rate payment systems in manufacturing.Easy
• 3Maslow's hierarchy of needsDescribe the five levels from physiological needs to self-actualisation.Why it mattersExplains why a pay rise stops motivating once security is met.Easy
• 4Herzberg's two-factor theoryDistinguish hygiene factors from genuine motivators.Why it mattersExplains why better conditions remove dissatisfaction but not apathy.Easy
• 5Financial rewardsIdentify salary, wages, commission, bonus and profit-related pay.Why it mattersThe most visible lever managers can pull quickly.Easy
• 6Non-financial rewardsIdentify job enrichment, empowerment, teamwork and sense of purpose.Why it mattersExplains commitment in low-paid but meaningful work.Easy

Medium — Applications

• 7Adams' equity theoryExplain motivation as a comparison of effort and reward with others.Why it mattersExplains resentment when pay differentials appear unfair.Medium
• 8Vroom's expectancy theoryExplain effort as depending on expected reward and its perceived value.Why it mattersExplains why unreachable targets fail to motivate anyone.Medium
• 9Deci and Ryan's self-determination theoryExplain autonomy, competence and relatedness as motivational drivers.Why it mattersExplains intrinsic motivation in professional and creative work.Medium
• 10Pink's drive theoryExplain autonomy, mastery and purpose in modern workplaces.Why it mattersWidely applied to knowledge-based and creative roles.Medium
• 11Job enrichment and enlargementDistinguish adding responsibility from adding more similar tasks.Why it mattersDetermines whether a job redesign will actually motivate.Medium
• 12Types of trainingCompare induction, on-the-job and off-the-job training.Why it mattersLinks skill development directly to performance improvement.Medium

Hard — Structured IB

• 13Analysing causes of demotivationExamine pay, management, monotony and lack of recognition.Why it mattersEnsures the remedy matches the cause you diagnosed.Hard
• 14Financial versus non-financial motivationAnalyse effectiveness by role, pay level and type of task.Why it mattersExplains why the same reward works differently across one firm.Hard
• 15Applying Herzberg to a case scenarioClassify case evidence as hygiene or motivator and interpret it.Why it mattersA frequent structured question in Paper 2.Hard
• 16Analysing appraisal systemsExamine formative, summative, self and 360-degree appraisal.Why it mattersDetermines whether review develops or threatens employees.Hard
• 17Training, retention and turnoverAnalyse how development spending affects labour turnover.Why it mattersExplains why training reduces recruitment cost over time.Hard
• 18Motivation and productivity measurementAnalyse indicators used to judge whether motivation actually improved.Why it mattersEnsures your recommendation can be reviewed objectively.Hard

Very Hard — Integrated SL

• 19Recommending a motivation strategyJustify one package against causes, cost and workforce type.Why it mattersOne of the most common Section C tasks in the course.Very Hard
• 20Evaluating performance-related payWeigh incentive effects against teamwork and measurement problems.Why it mattersTests balanced reasoning on a contested reward system.Very Hard
• 21Assessing the cost-effectiveness of trainingJudge productivity and retention gains against the expenditure.Why it mattersRequires quantitative and qualitative evidence together.Very Hard
• 22Evaluating theory applicability across culturesAssess whether Western motivation theories transfer internationally.Why it mattersImportant for multinational workforce decisions.Very Hard
• 23Integrating motivation with leadership and structureBuild one argument spanning all three parts of Unit 2.Why it mattersDemonstrates the synoptic command examiners reward.Very Hard
• 24Constructing a full motivation recommendationDiagnose, weigh alternatives and defend one intervention.Why it mattersModels the top-band evaluative structure.Very Hard

Easy — Foundations

• 1Purpose of business communicationDefine the transfer of information and instruction within a firm.Why it mattersPoor communication is the root cause of many case-study problems.Easy
• 2Formal communication channelsIdentify official routes such as meetings, reports and memoranda.Why it mattersThese normally follow the organisation chart exactly.Easy
• 3Informal communicationIdentify unofficial networks and the workplace grapevine.Why it mattersExplains how rumours spread faster than official announcements.Easy
• 4Vertical and horizontal communicationDistinguish messages along the hierarchy from those across it.Why it mattersExplains why departments sometimes fail to coordinate.Easy
• 5One-way and two-way communicationCompare instruction with dialogue that includes genuine feedback.Why it mattersDetermines whether misunderstanding is detected early enough.Easy
• 6Verbal, written and visual methodsIdentify the main channels and their typical business uses.Why it mattersGuides the choice of medium for any given message.Easy

Medium — Applications

• 7Choosing an appropriate channelExplain matching medium to urgency, complexity and audience.Why it mattersExplains why bad news is rarely delivered by group email.Medium
• 8Barriers to communicationExplain jargon, noise, distance, culture and information overload.Why it mattersThe starting point for diagnosing any communication failure.Medium
• 9Communication and organisational structureExplain how hierarchy and span of control affect message flow.Why it mattersExplains distortion of messages in very tall organisations.Medium
• 10Digital communication toolsExplain email, intranet, video conferencing and collaboration platforms.Why it mattersEnables remote and international team working.Medium
• 11Communication and changeExplain the role of information in reducing resistance to change.Why it mattersConnects directly to change management in Unit 2.1.Medium
• 12Feedback mechanismsExplain surveys, appraisals and consultation as upward channels.Why it mattersEnsures management actually hears from the workforce.Medium

Hard — Structured IB

• 13Analysing causes of communication breakdownExamine structural, technical and human factors together.Why it mattersProduces a diagnosis specific enough to act upon.Hard
• 14Analysing information overloadExamine the cost of excessive messages on attention and decisions.Why it mattersExplains why genuinely important messages get missed.Hard
• 15Communication and employee motivationAnalyse how recognition and consultation affect effort.Why it mattersLinks Unit 2.5 back into motivation theory.Hard
• 16Cross-cultural communicationAnalyse language, context and etiquette in international teams.Why it mattersExplains misunderstandings in multinational operations.Hard
• 17Communication in remote workingAnalyse supervision, isolation and coordination challenges.Why it mattersExplains new problems created by flexible working.Hard
• 18Evaluating communication effectivenessSelect indicators showing whether messages achieved their purpose.Why it mattersTurns a vague recommendation into a measurable one.Hard

Very Hard — Integrated SL

• 19Recommending improvements to communicationJustify one intervention against diagnosed barriers and cost.Why it mattersA standard Section C scenario in Unit 2.Very Hard
• 20Evaluating the effect of structure on communicationJudge whether restructuring would actually solve the problem.Why it mattersRequires linking two parts of Unit 2 in one argument.Very Hard
• 21Assessing the role of informal networksEvaluate whether the grapevine helps or harms the organisation.Why it mattersTests nuanced judgement on an ambiguous phenomenon.Very Hard
• 22Judging communication strategy during a crisisEvaluate speed, honesty and channel choice under pressure.Why it mattersMirrors real reputational management decisions.Very Hard
• 23Integrating communication with change managementBuild a plan where communication drives acceptance of change.Why it mattersRewards a synoptic Unit 2 argument.Very Hard
• 24Constructing a full communication recommendationDiagnose barriers, weigh options and defend one solution.Why it mattersModels top-band structure and analytical discipline.Very Hard

Easy — Foundations

• 1Meaning of business financeDefine the money required to establish and then operate a business.Why it mattersNothing in a firm happens without first funding it.Easy
• 2Capital expenditureDefine spending on non-current assets used over several years.Why it mattersExplains the purchase of machinery, vehicles and premises.Easy
• 3Revenue expenditureDefine day-to-day spending on running the business.Why it mattersExplains wages, rent, utilities and raw material purchases.Easy
• 4Start-up finance needsIdentify the funding required before trading actually begins.Why it mattersExplains why many ventures fail before their first sale.Easy
• 5Working capitalDefine the finance needed for day-to-day operating activity.Why it mattersShortages here cause failure even in profitable firms.Easy
• 6Finance for growthIdentify funding needed to expand capacity or enter new markets.Why it mattersLinks Unit 3.1 directly to growth strategy in Unit 1.5.Easy

Medium — Applications

• 7Distinguishing capital and revenue expenditureClassify given items correctly into the two categories.Why it mattersA common short classification question in Paper 1 and 2.Medium
• 8Finance and the stage of the businessExplain how needs differ at start-up, growth and maturity.Why it mattersExplains why funding sources change as firms mature.Medium
• 9Profit versus cashExplain why a profitable firm can still run out of cash.Why it mattersOne of the most heavily tested distinctions in the course.Medium
• 10Financing replacement of assetsExplain planning for depreciation and eventual asset renewal.Why it mattersPrevents sudden large unplanned demands on cash.Medium
• 11Finance and riskExplain how funding choices alter the risk borne by owners.Why it mattersUnderlies the debate about borrowing versus issuing shares.Medium
• 12Cost of financeExplain interest, dividends and opportunity cost as the price of funds.Why it mattersDetermines whether an investment is genuinely worth financing.Medium

Hard — Structured IB

• 13Analysing the consequences of underfundingExamine missed opportunities, forced borrowing and insolvency.Why it mattersExplains failure among otherwise fast-growing small firms.Hard
• 14Analysing overfunding and idle cashExamine the opportunity cost of capital left unused.Why it mattersExplains shareholder pressure to return surplus cash.Hard
• 15Linking expenditure type to source of financeAnalyse matching long-term assets with long-term funding.Why it mattersA core principle examiners expect you to apply correctly.Hard
• 16Finance and business objectivesAnalyse how the objective determines the amount and type of funding.Why it mattersEnsures the funding recommendation fits the stated aim.Hard
• 17Analysing financial needs from case dataExtract funding requirements from a scenario and its forecasts.Why it mattersThe essential first step in every Paper 2 finance recommendation.Hard
• 18Finance and stakeholder interestsAnalyse how funding decisions affect owners, lenders and employees.Why it mattersConnects Unit 3 back into stakeholder analysis.Hard

Very Hard — Integrated SL

• 19Evaluating whether a firm's finance needs are sustainableJudge funding requirements against realistically expected returns.Why it mattersTests whether you can read beyond the headline figures.Very Hard
• 20Recommending a funding plan for a start-upJustify an amount, a timing and a structure of finance.Why it mattersA recurring Section C task in Unit 3.Very Hard
• 21Assessing the risk of financing growth with debtWeigh gearing and interest cost against retained ownership control.Why it mattersRequires connecting finance with ownership issues.Very Hard
• 22Judging capital versus revenue priorities under constraintDecide where strictly limited funds should be applied first.Why it mattersMirrors real management decisions made under scarcity.Very Hard
• 23Integrating finance needs with cash-flow forecastingLink funding requirements to a forecast monthly shortfall.Why it mattersRewards a synoptic link forward into Unit 3.6.Very Hard
• 24Constructing a full finance requirement justificationBuild a criteria-led case for one specific funding package.Why it mattersModels the discipline of a top-band Section C answer.Very Hard

Easy — Foundations

• 1Internal sources of financeIdentify retained profit, sale of assets and owner's own capital.Why it mattersThe cheapest starting point for most funding needs.Easy
• 2Personal funds and retained profitDescribe reinvesting owner savings and accumulated past profits.Why it mattersExplains how most small firms fund their early growth.Easy
• 3Bank overdraftsDescribe short-term borrowing arranged on a current account.Why it mattersUsed to cover temporary and predictable cash shortfalls.Easy
• 4Bank loansDescribe borrowing a fixed sum repaid with interest over an agreed period.Why it mattersThe standard route for funding equipment purchases.Easy
• 5Trade creditDescribe delaying payment to suppliers for an agreed period.Why it mattersImproves cash flow at no direct interest cost.Easy
• 6Share capitalDescribe raising funds by selling ownership stakes in the company.Why it mattersAvailable only to companies, not to sole traders.Easy

Medium — Applications

• 7LeasingExplain paying to use an asset without ever owning it.Why it mattersAvoids a large upfront cash outflow for equipment.Medium
• 8Debt factoringExplain selling receivables to obtain cash immediately.Why it mattersConverts slow-paying customers into usable cash today.Medium
• 9Business angels and venture capitalExplain equity investment in high-potential growing ventures.Why it mattersCommon in technology start-ups with no trading record.Medium
• 10CrowdfundingExplain raising small amounts from many contributors online.Why it mattersProvides finance and market validation at the same time.Medium
• 11Grants and subsidiesExplain non-repayable government support for qualifying firms.Why it mattersExplains regional and sector-specific investment incentives.Medium
• 12Short-term versus long-term financeCompare funding matched to the useful life of the asset.Why it mattersThe matching principle examiners expect you to apply.Medium

Hard — Structured IB

• 13Analysing the cost of each sourceCompare interest, dividends, fees and lost early-payment discounts.Why it mattersDetermines the true price of any funding decision.Hard
• 14Analysing loss of control from equity financeExamine dilution of ownership and of voting power.Why it mattersExplains founder reluctance to accept outside investment.Hard
• 15Gearing and financial riskAnalyse the effect of borrowing on fixed future obligations.Why it mattersExplains vulnerability when interest rates rise sharply.Hard
• 16Analysing the availability of financeExamine how size, security and track record limit real choices.Why it mattersExplains why start-ups face the narrowest range of options.Hard
• 17Matching source to purposeAnalyse the fit between funding type and its intended use.Why it mattersPrevents recommending an overdraft to buy a factory.Hard
• 18Analysing the impact of finance choice on cash flowExamine repayment timing against expected future inflows.Why it mattersLinks Unit 3.2 directly to cash-flow forecasting.Hard

Very Hard — Integrated SL

• 19Recommending the most appropriate sourceJustify one source against cost, control, risk and purpose.Why it mattersThe single most common Section C finance task.Very Hard
• 20Evaluating equity versus debt for expansionWeigh ownership dilution against fixed repayment obligations.Why it mattersA board-level decision you must argue from both sides.Very Hard
• 21Assessing crowdfunding for a named ventureWeigh accessibility against public exposure and delivery risk.Why it mattersApplies a modern source to one specific context.Very Hard
• 22Judging finance options under constrained accessRecommend a source where the preferred option is unavailable.Why it mattersTests realism rather than textbook ideals.Very Hard
• 23Integrating source choice with gearing and profitabilityLink the funding decision to expected ratio outcomes.Why it mattersRewards a synoptic link forward into Unit 3.5.Very Hard
• 24Constructing a full source-of-finance justificationBuild explicit criteria and defend one complete funding package.Why it mattersModels top-band reasoning under exam time pressure.Very Hard

Easy — Foundations

• 1Fixed costsDefine costs that do not vary with output in the short run.Why it mattersRent and salaries continue even when sales stop entirely.Easy
• 2Variable costsDefine costs that change directly with the level of output.Why it mattersRaw material cost rises with every extra unit produced.Easy
• 3Total costsCalculate fixed costs plus variable costs at a given output.Why it mattersThe base figure for all profit and break-even work.Easy
• 4Direct and indirect costsDistinguish costs traceable to a product from shared overheads.Why it mattersDetermines how costs are allocated between products.Easy
• 5Sales revenueCalculate selling price multiplied by quantity sold.Why it mattersThe starting line of every income statement.Easy
• 6ProfitCalculate total revenue minus total costs.Why it mattersThe headline measure most stakeholders look at first.Easy

Medium — Applications

• 7Average cost per unitCalculate total cost divided by total output.Why it mattersShows whether increasing scale is reducing unit cost.Medium
• 8Contribution per unitCalculate selling price minus variable cost per unit.Why it mattersThe key figure for break-even and special-order decisions.Medium
• 9Total contributionCalculate contribution per unit multiplied by units sold.Why it mattersShows how much is available to cover fixed costs.Medium
• 10Cost behaviour as output changesExplain how fixed and variable costs move with volume.Why it mattersExplains why unit costs fall as capacity is better used.Medium
• 11Semi-variable costsExplain costs with both a fixed and a variable element.Why it mattersExplains utility bills that include a standing charge.Medium
• 12Revenue streamsExplain multiple sources of income within one business.Why it mattersExplains diversification into subscriptions or added services.Medium

Hard — Structured IB

• 13Analysing cost structuresExamine the implications of a high fixed-cost business model.Why it mattersExplains why airlines suffer badly when demand falls.Hard
• 14Interpreting cost data from a caseExtract and classify costs from unstructured stimulus material.Why it mattersThe essential first step in most Paper 2 calculations.Hard
• 15Analysing the effect of price changes on revenueExamine likely volume responses to a change in price.Why it mattersConnects cost analysis to pricing strategy in Unit 4.Hard
• 16Cost control methodsAnalyse practical ways of reducing fixed and variable costs.Why it mattersA standard response to falling profitability.Hard
• 17Analysing profit margins by productCompare contribution across a whole product portfolio.Why it mattersIdentifies which products deserve promotion or withdrawal.Hard
• 18Costs, capacity and utilisationAnalyse how spare capacity raises the cost per unit.Why it mattersLinks cost behaviour into operations management.Hard

Very Hard — Integrated SL

• 19Evaluating a proposed cost reductionWeigh savings against quality, motivation and reputation.Why it mattersPrevents recommendations that damage the firm elsewhere.Very Hard
• 20Recommending a response to rising variable costsJustify pricing, resourcing or product redesign options.Why it mattersA frequent real-world and examination scenario.Very Hard
• 21Assessing the reliability of cost forecastsJudge the assumptions behind projected cost figures.Why it mattersEssential before relying on any calculated result.Very Hard
• 22Judging profitability of a special orderUse contribution to decide whether to accept a below-normal price.Why it mattersA classic contribution-based management decision.Very Hard
• 23Integrating cost analysis with break-evenLink cost structure to break-even output and margin of safety.Why it mattersRewards a synoptic link forward into Unit 5.4.Very Hard
• 24Constructing a full cost-based recommendationCombine calculation and qualitative judgement in one argument.Why it mattersModels how examiners expect numbers to be used.Very Hard

Easy — Foundations

• 1Purpose of final accountsDefine why firms produce statements for owners and other users.Why it mattersExplains what different stakeholders look for in the accounts.Easy
• 2Structure of an income statementIdentify revenue, cost of sales, expenses and profit lines.Why it mattersProvides the layout you must reproduce in Paper 2.Easy
• 3Gross profitCalculate revenue minus cost of sales.Why it mattersShows the margin earned before overheads are deducted.Easy
• 4Profit before interest and taxCalculate gross profit minus operating expenses.Why it mattersMeasures trading performance before financing effects.Easy
• 5Profit for the periodCalculate profit remaining after interest and tax.Why it mattersThe figure available for dividends and for retention.Easy
• 6Structure of a balance sheetIdentify the assets, liabilities and equity sections.Why it mattersShows what the firm owns and owes at one single date.Easy

Medium — Applications

• 7Non-current and current assetsDistinguish long-term assets from those converted within a year.Why it mattersDetermines liquidity as well as productive capacity.Medium
• 8Non-current and current liabilitiesDistinguish long-term borrowing from short-term obligations.Why it mattersDetermines the pressure placed on near-term cash.Medium
• 9Equity and retained earningsExplain owner-supplied capital and accumulated retained profit.Why it mattersShows how much of the firm is funded by its owners.Medium
• 10The accounting equationApply assets equals liabilities plus equity.Why it mattersThe check that a constructed balance sheet is correct.Medium
• 11Depreciation conceptExplain spreading the cost of an asset over its useful life.Why it mattersExplains why profit falls without any cash leaving the firm.Medium
• 12Constructing an income statement from dataAssemble a full statement from figures given in a case.Why it mattersA high-frequency Paper 2 quantitative task.Medium

Hard — Structured IB

• 13Straight-line depreciationCalculate an equal annual charge over the asset's useful life.Why it mattersThe simpler method, required in SL calculations.Hard
• 14Analysing the effect of depreciation on profitExamine how the annual charge alters reported performance.Why it mattersExplains differences between profit and cash generated.Hard
• 15Constructing a balance sheet from case dataAssemble and balance a full statement of financial position.Why it mattersA demanding but entirely predictable Paper 2 task.Hard
• 16Interpreting trends across two yearsAnalyse changes in revenue, margin and asset position over time.Why it mattersTurns static statements into evidence for a judgement.Hard
• 17Analysing the limitations of final accountsExamine historic cost, window dressing and missing information.Why it mattersPrevents overconfident conclusions drawn from the numbers.Hard
• 18Users of accounts and their needsAnalyse what lenders, employees and investors each look for.Why it mattersConnects financial reporting to stakeholder analysis.Hard

Very Hard — Integrated SL

• 19Evaluating financial performance from statementsReach a supported verdict using several figures together.Why it mattersThe core skill in every accounts-based question.Very Hard
• 20Judging the quality of reported profitAssess whether the profit reflects sustainable trading.Why it mattersDistinguishes a strong evaluation from a calculation.Very Hard
• 21Assessing an investment decision from the balance sheetJudge capacity to fund expansion from the statement.Why it mattersLinks accounts directly to finance decisions.Very Hard
• 22Evaluating the usefulness of accounts to a named stakeholderAssess what the statements do and do not reveal.Why it mattersTests understanding of the real limits of reporting.Very Hard
• 23Integrating income statement and balance sheet evidenceBuild one argument using both statements together.Why it mattersRewards synoptic use of financial evidence.Very Hard
• 24Constructing a full accounts-based recommendationCombine calculation, interpretation and clear judgement.Why it mattersModels the standard expected in Paper 2 Section B.Very Hard

Easy — Foundations

• 1Purpose of ratio analysisDefine why ratios make raw financial figures comparable.Why it mattersTurns absolute numbers into meaningful performance measures.Easy
• 2Gross profit marginCalculate gross profit as a percentage of sales revenue.Why it mattersShows the margin earned on core trading activity.Easy
• 3Profit marginCalculate profit before interest and tax as a percentage of revenue.Why it mattersShows the margin remaining after overheads.Easy
• 4Return on capital employedCalculate profit as a percentage of capital employed.Why it mattersThe standard measure of how well capital is being used.Easy
• 5Current ratioCalculate current assets divided by current liabilities.Why it mattersShows whether short-term debts can actually be met.Easy
• 6Acid test ratioCalculate liquid assets excluding inventory over current liabilities.Why it mattersA stricter liquidity test where stock sells slowly.Easy

Medium — Applications

• 7Interpreting profitability ratiosExplain what rising or falling margins actually reveal.Why it mattersDistinguishes a pricing problem from a cost problem.Medium
• 8Interpreting liquidity ratiosExplain the risks of ratios that are too low or too high.Why it mattersExcess liquidity signals idle, unproductive assets.Medium
• 9Comparing ratios over timeExplain trend analysis within one single business.Why it mattersReveals direction of travel rather than a snapshot.Medium
• 10Comparing ratios between firmsExplain inter-firm and industry benchmark comparison.Why it mattersExplains why acceptable ratios differ by sector.Medium
• 11Strategies to improve profitabilityExplain raising price, cutting cost and changing product mix.Why it mattersTurns a diagnosis into a workable recommendation.Medium
• 12Strategies to improve liquidityExplain managing inventory, receivables and short-term debt.Why it mattersAddresses cash pressure without new borrowing.Medium

Hard — Structured IB

• 13Analysing conflicting ratio signalsExamine cases where profitability rises but liquidity falls.Why it mattersExplains why rapidly growing firms can still fail.Hard
• 14Analysing the causes of a falling marginExamine cost, pricing and competitive pressures together.Why it mattersEnsures the remedy matches the underlying cause.Hard
• 15Analysing the limitations of ratio analysisExamine comparability, timing and non-financial factors.Why it mattersPrevents overreliance on any single calculated number.Hard
• 16Ratios and stakeholder decisionsAnalyse how lenders and investors use different ratios.Why it mattersExplains why a bank focuses on liquidity and gearing.Hard
• 17Analysing the trade-off between liquidity and profitabilityExamine the cost of holding cash and inventory.Why it mattersA central tension in working capital management.Hard
• 18Selecting appropriate ratios for a questionAnalyse which measures actually answer the task set.Why it mattersPrevents wasting time on irrelevant calculations.Hard

Very Hard — Integrated SL

• 19Evaluating overall financial healthReach a supported verdict combining profitability and liquidity.Why it mattersThe standard high-mark accounts evaluation.Very Hard
• 20Recommending a strategy to improve performanceJustify one intervention with calculated supporting evidence.Why it mattersRequires linking numbers to one specific action.Very Hard
• 21Assessing whether ratios justify lendingJudge a loan application purely from the ratio evidence.Why it mattersMirrors a genuine commercial credit decision.Very Hard
• 22Judging performance against industry normsEvaluate whether a ratio is genuinely weak in its context.Why it mattersPrevents misjudging sectors with naturally low margins.Very Hard
• 23Integrating ratio analysis with strategic decisionsUse ratio evidence to support a growth or investment choice.Why it mattersRewards synoptic use of financial evidence.Very Hard
• 24Constructing a full ratio-based evaluationCalculate, interpret, weigh limitations and then conclude.Why it mattersModels the complete expected answer structure.Very Hard

Easy — Foundations

• 1Meaning of cash flowDefine the movement of money into and out of a business.Why it mattersCash, not profit, pays wages and supplier invoices.Easy
• 2Cash inflowsIdentify sales receipts, loans, investment and asset sales.Why it mattersThe sources that fill the firm's bank account.Easy
• 3Cash outflowsIdentify payments for materials, wages, rent and loan repayment.Why it mattersThe demands that must be met on time or not at all.Easy
• 4Net cash flowCalculate total inflows minus total outflows for a period.Why it mattersShows whether the month generated or consumed cash.Easy
• 5Opening and closing balanceCalculate carried-forward cash positions between periods.Why it mattersReveals exactly when a firm will run out of money.Easy
• 6Structure of a cash-flow forecastIdentify the standard layout of a monthly forecast.Why it mattersThe format required in Paper 2 calculations.Easy

Medium — Applications

• 7Constructing a cash-flow forecastBuild a complete forecast from the data given in a case.Why it mattersOne of the most predictable quantitative tasks.Medium
• 8Working capital cycleExplain the time between paying suppliers and receiving payment.Why it mattersA long cycle traps cash inside the business.Medium
• 9Causes of cash-flow problemsExplain overtrading, poor credit control and seasonal demand.Why it mattersForces diagnosis of the cause before choosing a remedy.Medium
• 10Distinguishing cash flow from profitExplain timing differences, credit sales and depreciation.Why it mattersThe distinction examiners test most often in Unit 3.Medium
• 11Improving cash inflowsExplain tighter credit terms, debt factoring and asset sales.Why it mattersSpeeds up money coming into the business.Medium
• 12Reducing cash outflowsExplain negotiating credit, leasing and delaying expenditure.Why it mattersSlows money leaving without harming operations.Medium

Hard — Structured IB

• 13Analysing a forecast to identify shortfallsExamine which months require additional external finance.Why it mattersDetermines the timing and size of borrowing needed.Hard
• 14Analysing the causes of a specific shortfallTrace the shortfall to identifiable inflow or outflow items.Why it mattersProduces a targeted rather than a generic remedy.Hard
• 15Analysing the consequences of poor cash flowExamine supplier relations, credit rating and insolvency.Why it mattersExplains why cash problems escalate so quickly.Hard
• 16Analysing the limitations of forecastsExamine unreliable assumptions and unforeseen external events.Why it mattersPrevents excessive confidence in projected figures.Hard
• 17Cash flow and growthAnalyse why expansion consumes cash before generating it.Why it mattersExplains overtrading in otherwise successful firms.Hard
• 18Working capital management decisionsAnalyse inventory, receivables and payables trade-offs.Why it mattersBalances liquidity against operational efficiency.Hard

Very Hard — Integrated SL

• 19Recommending a solution to a cash-flow problemJustify one remedy against cause, cost and side effects.Why it mattersA recurring Section C decision in Unit 3.Very Hard
• 20Evaluating short-term borrowing as a solutionWeigh speed and availability against interest and dependence.Why it mattersPrevents treating an overdraft as a permanent cure.Very Hard
• 21Assessing the reliability of a given forecastJudge the assumptions and recommend sensitivity testing.Why it mattersTests critical scrutiny of stimulus data.Very Hard
• 22Judging the trade-off between growth and liquidityDecide whether planned expansion should be delayed.Why it mattersMirrors a genuine board-level dilemma.Very Hard
• 23Integrating cash-flow evidence with source of financeMatch a forecast shortfall to a suitable funding source.Why it mattersRewards a synoptic link between Units 3.2 and 3.6.Very Hard
• 24Constructing a full cash-flow recommendationCalculate, diagnose, weigh options and then decide.Why it mattersModels the complete answer examiners reward.Very Hard

Easy — Foundations

• 1Meaning of investment appraisalDefine the assessment of whether a project is financially worthwhile.Why it mattersApplied before committing any large capital sum.Easy
• 2Initial investment costIdentify the upfront outlay required by a proposed project.Why it mattersThe figure every appraisal method starts from.Easy
• 3Net cash flows of a projectIdentify expected annual inflows less annual outflows.Why it mattersThe data supplied in every appraisal question.Easy
• 4Payback period conceptDefine the time taken to recover the initial outlay.Why it mattersFavoured when cash is tight or risk is high.Easy
• 5Calculating payback in whole yearsCompute the year in which cumulative cash flow turns positive.Why it mattersThe first step in every payback calculation.Easy
• 6Average rate of return conceptDefine average annual profit as a percentage of the investment.Why it mattersExpresses return in a form comparable with interest rates.Easy

Medium — Applications

• 7Calculating payback with part-yearsCompute the fraction of a year using monthly cash flows.Why it mattersPrecision here separates full from partial marks.Medium
• 8Calculating average rate of returnCompute total profit, average it and express it as a percentage.Why it mattersA standard Paper 2 quantitative task.Medium
• 9Interpreting payback resultsExplain what a shorter or longer payback period implies.Why it mattersConnects the number to a real decision about risk.Medium
• 10Interpreting ARR resultsExplain comparison with a target return or the interest rate.Why it mattersDetermines whether the project beats the alternative use of funds.Medium
• 11Comparing two investment optionsApply both methods to rank competing projects.Why it mattersThe most common structure of an appraisal question.Medium
• 12Qualitative factors in investmentExplain reputation, staff and environmental considerations.Why it mattersPrevents a decision being made on numbers alone.Medium

Hard — Structured IB

• 13Analysing the limitations of paybackExamine its neglect of cash flows arising after recovery.Why it mattersExplains why payback alone can reject good projects.Hard
• 14Analysing the limitations of ARRExamine its use of profit and its neglect of timing.Why it mattersExplains why the two methods can disagree.Hard
• 15Analysing conflicting appraisal resultsExamine what to do when methods rank projects differently.Why it mattersA frequent higher-mark question in Paper 2.Hard
• 16Investment appraisal and business objectivesAnalyse how the objective changes the chosen criterion.Why it mattersA survival objective favours rapid payback.Hard
• 17Risk and the reliability of forecastsAnalyse the sensitivity of results to changed assumptions.Why it mattersTests whether a recommendation survives a downturn.Hard
• 18Investment appraisal and source of financeAnalyse how funding cost affects the acceptance threshold.Why it mattersLinks appraisal directly to Unit 3.2.Hard

Very Hard — Integrated SL

• 19Recommending an investment from appraisal dataJustify one project using quantitative and qualitative evidence.Why it mattersThe standard Section C investment task.Very Hard
• 20Evaluating whether payback is the right criterionJudge its suitability given the firm's financial position.Why it mattersRequires matching the method to the circumstance.Very Hard
• 21Assessing an investment under uncertain forecastsJudge the project when the assumptions are questionable.Why it mattersRewards scrutiny of the data actually supplied.Very Hard
• 22Judging non-financial grounds for rejectionEvaluate ethical or reputational reasons to decline a profitable project.Why it mattersConnects finance decisions back to CSR objectives.Very Hard
• 23Integrating appraisal with cash flow and financeLink project acceptance to funding and liquidity effects.Why it mattersRewards a full synoptic Unit 3 argument.Very Hard
• 24Constructing a full investment recommendationCalculate, compare, weigh limitations and decide clearly.Why it mattersModels the complete top-band response.Very Hard

Easy — Foundations

• 1Definition of marketingDefine the process of identifying and satisfying customer needs profitably.Why it mattersFrames every decision made in the marketing unit.Easy
• 2Needs and wantsDistinguish essential requirements from desires shaped by preference.Why it mattersDetermines how a product should be positioned and priced.Easy
• 3Market sizeDefine the total sales volume or value in a given market.Why it mattersIndicates whether an opportunity is worth pursuing at all.Easy
• 4Market shareCalculate a firm's sales as a percentage of total market sales.Why it mattersThe most common measure of competitive success.Easy
• 5Market growthDefine the rate at which total market sales change over time.Why it mattersDetermines whether growth must be taken from rivals.Easy
• 6Consumer and industrial marketsDistinguish selling to households from selling to other firms.Why it mattersChanges the buying process and the promotion methods used.Easy

Medium — Applications

• 7Calculating market share and growthApply both formulas accurately to case study data.Why it mattersStandard short quantitative questions in Paper 1 and 2.Medium
• 8Marketing objectivesExplain goals for share, awareness, sales volume and loyalty.Why it mattersProvides the criteria for evaluating any marketing plan.Medium
• 9Relationship between marketing and other functionsExplain links to operations, finance and human resources.Why it mattersExplains why a sales promise requires production capacity.Medium
• 10Market orientationExplain designing products around researched customer needs.Why it mattersReduces the risk of launching an unwanted product.Medium
• 11Product orientationExplain leading with product quality, design or innovation.Why it mattersExplains firms in technology and pharmaceuticals.Medium
• 12Marketing of goods versus servicesExplain intangibility, perishability and variability.Why it mattersExplains why services need extra elements in the mix.Medium

Hard — Structured IB

• 13Analysing the evolution of a marketExamine how growth, saturation and decline change strategy.Why it mattersDetermines whether to invest in or harvest a product.Hard
• 14Analysing market share dataInterpret changes and infer the firm's competitive position.Why it mattersTurns a table of figures into a supported judgement.Hard
• 15Analysing the limitations of market share as a measureExamine profitability and market definition problems.Why it mattersPrevents concluding that bigger always means better.Hard
• 16Marketing and social mediaAnalyse the effect of digital channels on customer relationships.Why it mattersExplains rapid brand growth and rapid reputational damage.Hard
• 17Ethical marketingAnalyse honesty, targeting and responsibility in promotion.Why it mattersConnects marketing decisions to CSR objectives.Hard
• 18Marketing to different market segmentsAnalyse how customer needs vary within one single market.Why it mattersThe basis for all targeting and positioning decisions.Hard

Very Hard — Integrated SL

• 19Evaluating a firm's market positionReach a supported verdict using share, growth and competitor data.Why it mattersA standard analytical opening to a marketing question.Very Hard
• 20Recommending a marketing objectiveJustify one measurable goal drawn from the firm's situation.Why it mattersSets the criteria against which later options are judged.Very Hard
• 21Assessing market versus product orientationJudge which approach genuinely suits a given firm.Why it mattersTests contextual rather than generic reasoning.Very Hard
• 22Evaluating ethical criticism of a marketing practiceWeigh commercial benefit against identified social harm.Why it mattersRequires balanced treatment of a contested issue.Very Hard
• 23Integrating market analysis with operations capacityLink demand forecasts to actual production capability.Why it mattersRewards a synoptic link forward into Unit 5.Very Hard
• 24Constructing a full market-based recommendationBuild criteria, apply evidence and defend one decision.Why it mattersModels the top-band structure for Unit 4 questions.Very Hard

Easy — Foundations

• 1Purpose of a marketing planDefine a document setting out objectives, strategy and actions.Why it mattersCoordinates spending and effort behind one clear direction.Easy
• 2Market segmentationDefine dividing a market into groups with similar characteristics.Why it mattersThe first step in targeting the right customers.Easy
• 3Bases of segmentationIdentify demographic, geographic, psychographic and behavioural criteria.Why it mattersDetermines how a market is actually divided in practice.Easy
• 4Target marketDefine the segment or segments a firm chooses to serve.Why it mattersFocuses strictly limited marketing resources.Easy
• 5Market positioningDefine how a product is perceived relative to its rivals.Why it mattersDetermines price expectations and overall brand image.Easy
• 6Unique selling propositionDefine the distinctive feature that differentiates a product.Why it mattersThe core message in most advertising campaigns.Easy

Medium — Applications

• 7Position mapsConstruct and interpret a two-axis perceptual map.Why it mattersReveals gaps and overcrowding within a market.Medium
• 8Product differentiationExplain design, quality, service and branding as points of difference.Why it mattersReduces exposure to direct price competition.Medium
• 9Niche and mass marketingCompare serving a small specialised segment with the whole market.Why it mattersDetermines volume, margin and competitive exposure.Medium
• 10Competitive advantageExplain sustainable superiority over competing firms.Why it mattersThe underlying objective of most marketing strategy.Medium
• 11Marketing strategy and objectivesExplain how strategy delivers the stated marketing objectives.Why it mattersKeeps the plan aligned with the firm's overall aims.Medium
• 12Marketing budgetsExplain how funds are allocated across the marketing mix.Why it mattersConstrains what the strategy can realistically achieve.Medium

Hard — Structured IB

• 13Analysing segmentation effectivenessExamine whether segments are measurable, accessible and profitable.Why it mattersPrevents targeting a segment that cannot be reached.Hard
• 14Analysing a position map for opportunitiesIdentify viable gaps and judge whether demand exists there.Why it mattersA gap in the map is not automatically an opportunity.Hard
• 15Analysing the sustainability of a USPExamine how easily rivals could imitate the difference.Why it mattersDetermines whether the advantage will actually last.Hard
• 16Niche marketing risksAnalyse dependence on a small and specific customer base.Why it mattersExplains vulnerability when tastes suddenly change.Hard
• 17Analysing repositioning decisionsExamine cost, credibility and potential customer confusion.Why it mattersExplains why brand repositioning so often fails.Hard
• 18Strategy and the marketing mixAnalyse how positioning determines each element of the mix.Why it mattersEnsures the mix is internally consistent.Hard

Very Hard — Integrated SL

• 19Recommending a target marketJustify one segment using size, growth, fit and competition.Why it mattersA frequent Section C marketing decision.Very Hard
• 20Evaluating a proposed positioning strategyWeigh differentiation against credibility and required cost.Why it mattersTests whether positioning is achievable, not just desirable.Very Hard
• 21Assessing niche versus mass strategyJudge which approach suits the firm's resources and market.Why it mattersRequires linking strategy directly to capability.Very Hard
• 22Evaluating the durability of competitive advantageJudge how long the advantage can realistically be defended.Why it mattersDistinguishes genuine evaluation from description.Very Hard
• 23Integrating marketing strategy with financeLink the marketing plan to budget and expected return.Why it mattersRewards a synoptic link back into Unit 3.Very Hard
• 24Constructing a full marketing strategy recommendationBuild criteria, weigh options and defend one plan.Why it mattersModels the reasoning examiners reward most highly.Very Hard

Easy — Foundations

• 1Purpose of market researchDefine collecting information to inform marketing decisions.Why it mattersReduces the risk of an expensive launch failure.Easy
• 2Primary researchDefine data collected first-hand for one specific purpose.Why it mattersTailored exactly to the firm's own question.Easy
• 3Secondary researchDefine the use of existing data collected by others.Why it mattersFaster and cheaper than commissioning new studies.Easy
• 4Quantitative dataDefine numerical information that can be measured and compared.Why it mattersSupports statistical comparison and forecasting.Easy
• 5Qualitative dataDefine descriptive information about opinions and motives.Why it mattersExplains why customers behave the way they do.Easy
• 6Common primary methodsIdentify surveys, interviews, focus groups and observation.Why it mattersThe methods you must be able to compare in an exam.Easy

Medium — Applications

• 7Sources of secondary dataExplain government statistics, reports, academic studies and internal records.Why it mattersDetermines the reliability of the data being used.Medium
• 8Sampling and the sample frameExplain selecting a representative group from a population.Why it mattersDetermines whether findings can be generalised at all.Medium
• 9Random and quota samplingCompare equal-probability selection with filling set category targets.Why it mattersExplains the different bias risks in each approach.Medium
• 10Stratified and cluster samplingCompare proportional subgroup selection with sampling whole groups.Why it mattersImproves representativeness in diverse populations.Medium
• 11Convenience and snowball samplingExplain low-cost non-probability sampling methods.Why it mattersCommon in student and small-business research projects.Medium
• 12Digital research methodsExplain online surveys, web analytics and social media listening.Why it mattersProvides large volumes of low-cost behavioural data.Medium

Hard — Structured IB

• 13Analysing sampling biasExamine how method and sample frame distort the results.Why it mattersExplains misleading survey findings in case studies.Hard
• 14Analysing reliability and validityExamine whether data measures what it claims consistently.Why it mattersDetermines how much weight the evidence deserves.Hard
• 15Analysing cost and time trade-offsCompare research quality against budget and deadline.Why it mattersExplains why small firms rely so heavily on secondary data.Hard
• 16Analysing ethical issues in researchExamine consent, privacy and data protection obligations.Why it mattersIncreasingly significant with digital data collection.Hard
• 17Interpreting research results for decisionsAnalyse what the findings imply for the marketing mix.Why it mattersConnects the research back to a concrete action.Hard
• 18Triangulating primary and secondary evidenceAnalyse how combining sources strengthens conclusions.Why it mattersReduces reliance on one potentially flawed dataset.Hard

Very Hard — Integrated SL

• 19Recommending a research methodJustify one approach against objective, budget and timescale.Why it mattersA standard Section C research decision.Very Hard
• 20Evaluating the reliability of given researchJudge sample, method and source before using the findings.Why it mattersTests critical scrutiny of stimulus material.Very Hard
• 21Assessing whether research justifies a launchReach a verdict on proceeding using the evidence supplied.Why it mattersMirrors real commercial go or no-go decisions.Very Hard
• 22Judging the value of qualitative evidenceEvaluate depth of insight against limited generalisability.Why it mattersPrevents dismissing small-sample evidence outright.Very Hard
• 23Integrating research findings with strategyUse results to justify segmentation and positioning choices.Why it mattersRewards a synoptic link back into Unit 4.2.Very Hard
• 24Constructing a full research-based recommendationWeigh evidence quality and defend one marketing decision.Why it mattersModels the top-band structure for Unit 4.Very Hard

Easy — Foundations

• 1The elements of the marketing mixIdentify product, price, place, promotion, people, process and physical evidence.Why it mattersThe framework behind most marketing questions in the course.Easy
• 2Product decisionsDefine choices about features, quality, design and product range.Why it mattersDetermines what the customer actually receives.Easy
• 3The product life cycleIdentify introduction, growth, maturity and decline stages.Why it mattersExplains why strategy must change over a product's life.Easy
• 4BrandingDefine a name, symbol or design identifying a producer's goods.Why it mattersSupports premium pricing and repeat purchase.Easy
• 5Pricing methodsIdentify cost-plus, penetration, skimming and competitive pricing.Why it mattersThe most commonly tested single part of the mix.Easy
• 6Promotion methodsIdentify advertising, sales promotion, public relations and personal selling.Why it mattersDetermines how the message actually reaches customers.Easy

Medium — Applications

• 7Extension strategiesExplain actions that prolong the maturity stage of a product.Why it mattersExplains repackaging, new variants and new markets.Medium
• 8The product portfolio and Boston MatrixExplain classification by market share and market growth.Why it mattersGuides investment decisions across a product range.Medium
• 9Brand value and loyaltyExplain how brands create repeat purchase and price tolerance.Why it mattersExplains why brand-building expenditure is justified.Medium
• 10Choosing a pricing strategyExplain matching price to positioning, cost and competition.Why it mattersEnsures pricing supports rather than contradicts the brand.Medium
• 11Distribution channelsExplain direct, retail, wholesale and online routes to market.Why it mattersDetermines availability, margin and channel control.Medium
• 12The service elements of the mixExplain people, process and physical evidence in service delivery.Why it mattersExplains why service quality is itself a marketing decision.Medium

Hard — Structured IB

• 13Analysing an integrated marketing mixExamine whether the seven elements reinforce one another.Why it mattersInconsistency between price and promotion undermines a brand.Hard
• 14Analysing price elasticity in decisionsExamine how sensitive demand is to a change in price.Why it mattersDetermines whether a price cut will raise total revenue.Hard
• 15Analysing promotion effectivenessExamine reach, cost and measurability of each method.Why it mattersDetermines where the promotional budget should be spent.Hard
• 16Analysing digital distributionExamine the effects of e-commerce on channels and margins.Why it mattersExplains disintermediation of traditional retailers.Hard
• 17Analysing the mix across the life cycleExamine how each element changes at each stage.Why it mattersA frequent structured question in Paper 2.Hard
• 18Analysing the mix for servicesExamine how intangibility changes the emphasis of the mix.Why it mattersExplains why staff training becomes a marketing decision.Hard

Very Hard — Integrated SL

• 19Recommending a marketing mix for a launchJustify each element against the chosen target market.Why it mattersOne of the most common Section C tasks in the course.Very Hard
• 20Evaluating a proposed price changeWeigh volume, margin and brand effects together.Why it mattersRequires quantitative and qualitative reasoning at once.Very Hard
• 21Assessing whether an extension strategy is worthwhileJudge cost and delay against eventual inevitable decline.Why it mattersTests realism about the product life cycle.Very Hard
• 22Evaluating a promotional campaignJudge effectiveness against objectives, cost and audience.Why it mattersRequires stated criteria for what success would look like.Very Hard
• 23Integrating the mix with operations and financeLink mix decisions to capacity and budget constraints.Why it mattersRewards full synoptic reasoning across the syllabus.Very Hard
• 24Constructing a full marketing mix recommendationBuild a consistent, criteria-led and clearly defended plan.Why it mattersModels the standard for top-band Paper 2 answers.Very Hard

Easy — Foundations

• 1Meaning of operations managementDefine the management of processes that create goods and services.Why it mattersDetermines cost, quality and delivery for the whole firm.Easy
• 2The transformation processDescribe converting inputs into finished outputs.Why it mattersA reliable framework for describing any production system.Easy
• 3Inputs to operationsIdentify materials, labour, equipment and information.Why it mattersThe resources whose cost operations must control.Easy
• 4Goods and servicesDistinguish tangible products from intangible service provision.Why it mattersChanges how quality and capacity must be managed.Easy
• 5ProductivityDefine output produced per unit of input used.Why it mattersThe main measure of operational efficiency.Easy
• 6CapacityDefine the maximum output a firm can produce in a period.Why it mattersDetermines whether demand can actually be met.Easy

Medium — Applications

• 7Calculating productivityCompute output per worker or per machine hour.Why it mattersA common short quantitative question in Paper 2.Medium
• 8Capacity utilisationCalculate actual output as a percentage of maximum capacity.Why it mattersLow utilisation spreads fixed costs over fewer units.Medium
• 9Efficiency and effectivenessDistinguish doing things cheaply from doing the right things.Why it mattersPrevents cost-cutting that destroys customer value.Medium
• 10Quality in operationsExplain quality control and quality assurance approaches.Why it mattersDetermines defect rates and overall reputation.Medium
• 11Operations and other functionsExplain links to marketing, finance and human resources.Why it mattersExplains why a sales campaign needs operations planning.Medium
• 12Sustainable operationsExplain resource efficiency and waste reduction in production.Why it mattersConnects operations decisions to environmental objectives.Medium

Hard — Structured IB

• 13Analysing low capacity utilisationExamine the causes and effects on unit cost and morale.Why it mattersExplains why underused factories are eventually closed.Hard
• 14Analysing methods of raising productivityExamine technology, training and process redesign.Why it mattersEnsures the remedy addresses the real constraint.Hard
• 15Analysing quality management approachesExamine inspection against building quality into the process.Why it mattersDetermines where the cost of quality is incurred.Hard
• 16Analysing operations and competitive advantageExamine cost leadership and differentiation through operations.Why it mattersExplains how efficiency becomes a market strength.Hard
• 17Analysing capacity constraints during growthExamine bottlenecks that limit planned expansion.Why it mattersExplains why demand growth requires capital investment.Hard
• 18Lean production principlesAnalyse waste reduction and continuous improvement.Why it mattersUnderlies just-in-time and kaizen production systems.Hard

Very Hard — Integrated SL

• 19Evaluating a proposal to raise capacityWeigh capital cost, risk and certainty of future demand.Why it mattersA frequent Section C operations decision.Very Hard
• 20Recommending a productivity improvementJustify one intervention against its cause and its cost.Why it mattersRequires diagnosis before any recommendation.Very Hard
• 21Assessing quality assurance against quality controlJudge which suits the firm's product and workforce.Why it mattersTests contextual application rather than definitions.Very Hard
• 22Judging the trade-off between cost and qualityEvaluate whether savings would damage the brand.Why it mattersLinks operations decisions directly to marketing.Very Hard
• 23Integrating operations with marketing demand forecastsMatch capacity planning to expected future sales.Why it mattersRewards a synoptic link back into Unit 4.Very Hard
• 24Constructing a full operations recommendationBuild criteria, weigh options and defend one action.Why it mattersModels the standard expected for top-band responses.Very Hard

Easy — Foundations

• 1Job productionDescribe producing one unique item at a time.Why it mattersUsed for bespoke buildings, tailoring and consultancy.Easy
• 2Batch productionDescribe producing groups of identical items in stages.Why it mattersUsed in bakeries, clothing and pharmaceutical manufacture.Easy
• 3Mass productionDescribe continuous production of large volumes of standard items.Why it mattersUsed for cars, electronics and packaged food.Easy
• 4Flow productionDescribe a continuous line where the product moves between stages.Why it mattersEnables very high output at low unit cost.Easy
• 5Mass customisationDescribe combining standard components into personalised outputs.Why it mattersExplains configurable cars and made-to-order computers.Easy
• 6Cellular manufacturingDescribe teams responsible for a complete stage of production.Why it mattersImproves motivation and reduces movement of parts.Easy

Medium — Applications

• 7Comparing production methods on unit costExplain how volume affects the cost of each unit produced.Why it mattersExplains why bespoke work is necessarily expensive.Medium
• 8Comparing methods on flexibilityExplain how easily each responds to changed requirements.Why it mattersDetermines suitability for volatile or fashion markets.Medium
• 9Production method and workforce skillsExplain the skill levels each method actually requires.Why it mattersLinks production choice to recruitment and training.Medium
• 10Production method and qualityExplain how each method affects consistency and defect rates.Why it mattersExplains standardisation in mass production.Medium
• 11Just-in-time productionExplain producing to order with minimal held inventory.Why it mattersReduces storage cost but increases supply risk.Medium
• 12Just-in-case productionExplain holding buffer stock as protection against disruption.Why it mattersProtects output when supply is unreliable.Medium

Hard — Structured IB

• 13Analysing the choice of production methodExamine volume, cost, skills and market requirements.Why it mattersA standard structured question in Paper 2.Hard
• 14Analysing a change of production methodExamine capital cost, retraining needs and disruption.Why it mattersExplains why firms delay switching methods.Hard
• 15Analysing JIT risksExamine dependence on suppliers and transport reliability.Why it mattersExplains production failures during supply chain disruption.Hard
• 16Analysing technology in productionExamine automation, robotics and computer-aided design effects.Why it mattersChanges cost structure and future employment needs.Hard
• 17Analysing production and stakeholder impactExamine effects on employees, suppliers and customers.Why it mattersConnects operations decisions to stakeholder conflict.Hard
• 18Analysing production method and break-evenExamine how fixed and variable cost mixes differ by method.Why it mattersLinks Unit 5.2 directly forward into Unit 5.4.Hard

Very Hard — Integrated SL

• 19Recommending a production methodJustify one method against demand, cost and capability.Why it mattersA recurring Section C decision in Unit 5.Very Hard
• 20Evaluating a switch to mass productionWeigh unit cost savings against flexibility and capital cost.Why it mattersTests two-sided reasoning on a major investment.Very Hard
• 21Assessing JIT for a named businessJudge inventory savings against supply reliability.Why it mattersApplies theory to one specific supply context.Very Hard
• 22Judging the employment effects of automationEvaluate efficiency gains against workforce consequences.Why it mattersConnects operations to human resources and ethics.Very Hard
• 23Integrating production choice with marketing positioningLink method to promised quality and customisation.Why it mattersRewards synoptic reasoning across Units 4 and 5.Very Hard
• 24Constructing a full production method recommendationBuild criteria, weigh alternatives and decide clearly.Why it mattersModels the top-band answer structure.Very Hard

Easy — Foundations

• 1Importance of locationDefine why site choice affects cost, revenue and reputation.Why it mattersA decision that is very expensive to reverse.Easy
• 2Quantitative location factorsIdentify land cost, wage rates, transport and taxation.Why it mattersThe measurable inputs to any location decision.Easy
• 3Qualitative location factorsIdentify infrastructure, quality of life and owner preference.Why it mattersThe factors that resist simple calculation.Easy
• 4Proximity to marketExplain locating near customers to reduce distribution cost.Why it mattersEssential for perishable or bulky finished goods.Easy
• 5Proximity to raw materialsExplain locating near inputs to reduce transport cost.Why it mattersEssential in extraction and heavy processing industries.Easy
• 6Access to labourExplain locating where suitable skills are readily available.Why it mattersExplains technology clusters around major universities.Easy

Medium — Applications

• 7Government incentives and regulationExplain grants, tax breaks and planning restrictions.Why it mattersExplains firms locating in designated development areas.Medium
• 8Infrastructure and transport linksExplain the role of roads, ports and digital connectivity.Why it mattersDetermines delivery reliability and total logistics cost.Medium
• 9Clustering and agglomerationExplain the benefits of locating near similar firms.Why it mattersExplains external economies of scale within a region.Medium
• 10Reasons for relocationExplain cost, capacity, market access and lease expiry.Why it mattersThe triggers for a move in most case studies.Medium
• 11Offshoring productionExplain moving operations to another country entirely.Why it mattersDriven mainly by labour cost differences.Medium
• 12Reshoring productionExplain returning operations to the home country.Why it mattersDriven by quality, logistics and reputational concerns.Medium

Hard — Structured IB

• 13Analysing a location decision with dataExamine cost comparisons across alternative sites.Why it mattersA standard quantitative and qualitative Paper 2 task.Hard
• 14Analysing the trade-off between cost and quality of locationExamine cheap sites with weak infrastructure.Why it mattersPrevents choosing a site on cost alone.Hard
• 15Analysing the risks of offshoringExamine distance, culture, quality and reputational exposure.Why it mattersExplains reshoring by several well-known brands.Hard
• 16Analysing relocation costsExamine redundancy, disruption and lost local customers.Why it mattersExplains why relocation is delayed despite clear savings.Hard
• 17Analysing location and stakeholder impactExamine effects on employees and the local community.Why it mattersConnects operations decisions to stakeholder conflict.Hard
• 18Reorganising production across sitesAnalyse consolidating or specialising existing facilities.Why it mattersA realistic alternative to full relocation.Hard

Very Hard — Integrated SL

• 19Recommending a location from comparative dataJustify one site using explicitly weighted criteria.Why it mattersOne of the most common Section C tasks in Unit 5.Very Hard
• 20Evaluating an offshoring proposalWeigh cost savings against control, quality and reputation.Why it mattersRequires balanced treatment of a contested decision.Very Hard
• 21Assessing the case for reshoringJudge whether returning production is genuinely justified.Why it mattersTests reasoning against a recent business trend.Very Hard
• 22Judging qualitative factors against quantitative savingsDecide when non-financial factors should override cost.Why it mattersDistinguishes evaluation from mere calculation.Very Hard
• 23Integrating location with break-even and cost structureLink site choice to fixed costs and break-even output.Why it mattersRewards a synoptic link forward into Unit 5.4.Very Hard
• 24Constructing a full location recommendationBuild explicit criteria, weigh evidence and decide.Why it mattersModels the discipline examiners reward at the top band.Very Hard

Easy — Foundations

• 1Meaning of break-evenDefine the output at which total revenue equals total costs.Why it mattersThe minimum volume a business must achieve to survive.Easy
• 2Contribution per unitCalculate selling price minus variable cost per unit.Why it mattersThe building block of every break-even calculation.Easy
• 3Break-even output formulaApply fixed costs divided by contribution per unit.Why it mattersThe core calculation of the whole of Unit 5.4.Easy
• 4Total revenue and total cost linesIdentify the two lines plotted on a break-even chart.Why it mattersNeeded to read and to construct the diagram.Easy
• 5Reading break-even from a chartIdentify the intersection point and its output level.Why it mattersA frequent short question in Paper 1 and Paper 2.Easy
• 6Margin of safetyCalculate current output minus break-even output.Why it mattersShows how far sales can fall before losses begin.Easy

Medium — Applications

• 7Constructing a break-even chartPlot fixed cost, total cost and revenue lines accurately.Why it mattersA predictable and heavily marked Paper 2 task.Medium
• 8Calculating target profit outputCompute the output needed to achieve a stated profit.Why it mattersTurns break-even into a genuine planning tool.Medium
• 9Calculating profit or loss at a given outputCompute total contribution minus total fixed costs.Why it mattersAnswers directly how much is made at a given volume.Medium
• 10Effect of a price changeExplain how a higher price lowers the break-even output.Why it mattersShows the volume consequence of any pricing decision.Medium
• 11Effect of a variable cost changeExplain how a supplier price rise raises break-even output.Why it mattersLinks cost pressure to the sales volume now required.Medium
• 12Effect of a fixed cost changeExplain how new premises or equipment shift break-even.Why it mattersConnects investment decisions to the required volume.Medium

Hard — Structured IB

• 13Analysing changes in break-even conditionsExamine combined price, cost and volume changes together.Why it mattersCommon in multi-part Paper 2 questions.Hard
• 14Interpreting margin of safetyAnalyse what the figure reveals about business risk.Why it mattersA small margin means very little tolerance for a downturn.Hard
• 15Break-even and the decision to accept an orderAnalyse contribution from an order priced below normal.Why it mattersA classic contribution-based management decision.Hard
• 16Break-even for multi-product firmsAnalyse the difficulty of allocating shared fixed costs.Why it mattersExplains a key practical limitation of the technique.Hard
• 17Analysing break-even assumptionsExamine linear costs, constant price and full sale of output.Why it mattersDetermines how much confidence the result deserves.Hard
• 18Break-even and cost structureAnalyse how high fixed costs raise break-even and risk.Why it mattersExplains vulnerability in capital-intensive industries.Hard

Very Hard — Integrated SL

• 19Evaluating a decision using break-even evidenceReach a supported verdict combining calculation and context.Why it mattersThe standard high-mark task in Unit 5.4.Very Hard
• 20Assessing the limitations of break-even analysisJudge how far the assumptions weaken the conclusion.Why it mattersRequired to access full evaluation marks.Very Hard
• 21Recommending a response to a rising break-even pointJustify a price, cost or volume-based action.Why it mattersConnects the calculation to a management decision.Very Hard
• 22Judging the reliability of forecast dataEvaluate the assumptions behind projected costs and demand.Why it mattersTests scrutiny of the stimulus material supplied.Very Hard
• 23Integrating break-even with investment and location decisionsLink fixed cost changes to the required output level.Why it mattersRewards full synoptic reasoning across Unit 5.Very Hard
• 24Constructing a full break-even based recommendationCalculate, interpret, weigh limitations and then decide.Why it mattersModels the complete expected answer structure.Very Hard