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IB BUSINESS MANAGEMENT Unidad 3 y 4 (finanzas y marketing)

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  • Course
  • Business Management
  • Institution
  • Business Management
  • Book
  • IB Business Management Course Book

Lecture notes study book IB Business Management Course Book of Martin Mwenda Muchena, Loykie Lomine - ISBN: 9780198392811, Edition: 1, Year of publication: -

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Document information

  • September 13, 2023
  • 8
  • 2022/2023
  • Class notes
  • Logan
  • All classes

Subjects

  • finance and accounts
  • marketing
  • operations management
  • business organization and environment
  • human resources management

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Internal 5- Of External Sources of finance
-


sources
of finance provided from inside the business [ -
sources of finance coming from outside the business



Type definition adv . & disadu
definition
.




use their own money + owner has control
-

capital expenditure : Type adv . I disadu .



personal + no interest to pay
to put finance into a
what business spends allowed to draw + covers
funds biz cash-flow issues
ST
-
on
is
business
-
limited amount
assets
operations
overdraft
more money from its flexible way to fund daily purchasing
so
it can run its
- owner risks losing money +
in the
long term account than there is -
high interest charges
profit made by business + owner has control .
revenue expenditure : the account
retained + no interest to Pay
'n
-
bank can ask for it back whenever
after tax & payments have /shareholders the
less income paid to owners what business spends on
profits
- -




been made to shareholders -
relies on business making a profit costs that allows the generation
biz receives goods / services + flexible way to fund daily purchasing
of revenue trade
finance generated by + owner has control -
asset can't be used to on credit & agrees to
pay + cash isn't tied up & can be used for other activities
sale Of
selling equipment, ( and ,
+ no
+
interest to Pay generate income
credit it back in the future - doesn't enjoy discounts offered to biz that pay on time
significant funds generated quickly
assets buildings - -
late payment can cause poor relations w/ suppliers
B. sheet value
-




fall the business
-



of
-
in




biz sell the debts that +
quickly generate funds
debt
are owed to it by customers + fixes ST cash flow issues

factoring to a debt factoring agency
-
firm receives less than full value of the
debt owed to it

vocabulary ( firm acquires assets + no initial payment needed

Types of costs leasing without having to purchase +
biz can have up to date machinery


type definition = +" + "° } . / 5. 0 F .
,
3.2 them ; make a
Payments over the lease
series of -




-
leasing cost overtime is more expensive
biz doesn't own the asset; reduces its B.s . asset value
Tc period to teaser
costs that don't
.


fixed change as a biz cost &
changes output rev .
vc -
business cost :



costs & revenues , 3.3 effective for LT projects
receive that 1-
variable costs that change as output
monetary Value of loan
loans biz
changes have to be repaid in a + owner / shareholder retain control over business
semi costs that can change w/ output, there's resources used by
capital period of time with
interest payments adds to business costs
a
-



, _

variable a fixed & variable element
a bus / ness to produce interest cost

Break even analysis
on cashflow
Direct costs that can be clearly linked to
debentures unit loans sold by
repayment are a pressure
-



and sell good / service biz
•


costs each unit
of output produced FC a . they're
to lenders to raise 4- loan funding
indirect costs that can't be clearly linked _
cost centre :
cost
' overheads )
to each unit of output produced
subsidies funds governments pay 1- effective for daily operating costs
area of business that 's + no interest costs
qty to biz to contribute to repayment nor


Revenue responsible for generating reduce cost of production -

can be difficult to access
often approved for essential may have political ties if given by governments
expenses
- -




TR = total amount of income the business goods 1- services
its
receives from selling
products cost
per unit
-

TFC -1 TVC :
Average total
cost =

a- biz sells their shares ; + no interest nor repayment costs
Average =


break even chart : share effective for ↳ projects & biz expansion
constructing
+
TR = Q xp revenue
TC
-



public limited liability
Afc =
/ Arc =
= /Q capital company
-
loss of some control over the biz

Revenue streams :
-
dividends / profits have to be paid to new

different ways a business generates
Total variable cost = Vc -
Q
1) Calculate & plot the TR shareholders
income from its activities

advertisement 2) plot fixed cost is a share capital finance + effective for biz expansion
venture
-




-

subscription fees provided by specialist + no interest nor repayment costs
investment organizations dividends / profits have to be paid to venture capitalist
merchandise
3) calculate plot TVC capital
'
-




donations & lookingto take some
control over the biz
•




ownership in small medium
-
loss of some

&
-




analysis
sized company
even 4) calculate & plot TC
Break -

chart :
→
break -
even wealthy individual
effective for biz expansion
5) find break even quantity or output business +

of
graphical representation
-


Investors who use own + no interest nor repayment costs
→ business planning tool that applies + supports decision funds to invest
capitalist
angels in small dividends / profits have to be paid to venture
costs & revenue
p¥
- -




Makin g medium sized
cost & revenue data to support the BEQ = company -
loss of some control over the biz
decision , proactive role until buy them
-

making + simple associated w/ producing out


Break even :
+
effective representation
values
a good / service 6) establish profit / loss
governmental financial + no interest nor repayment costs
1- flexible ; can change
grants
.




gift offered to eligible effective financial assistance for a project
7) establish margin of safety
+
level of output a firm needs & see impact biz that doesn't have
, -


difficult to access
to achieve so TR TC and be repaid
to
operational funding
=
limited to projects , not for
,,
_
,

µ , , man ,
↳ µ, , , , man ,
, ,, vc is linear mama , , , , µ µ µ, , , , , , , , .mn , ,
assuming ,
-




linear
assuming revenue is
-




if many semi variable
cost Title :
efficient
-



-
doesn't work TR Profit
target
- it's only a forecast - - - -
- - - - - - - - - -




,
I TC

TR@ BEQ
1



BEP =
BEP !
is the surplus of the selling Price -
- -




Contribution per unit
- -



,
- - -
,
-




:
MOS 1


unit variable
i




of a product over the : i FC

Ye%ᵈesia )
a
cost of producing it !
-




d%¥seu
-




product BEQ LOD

1-contribution :
( P AVC )
-
x Q


Cper Unit :
P -
AVC

, to
purpose of accounts
differentstakeholders ^ Depreciation




"
method biz use to account for the fall in




Balance Shelf
-




assets time
of their fixed
◦
value
&
interested in knowing where money was spent the
asset 's
shareholders investments ; to decide it hold / sell / buy more shares amount of fall in an
return on to
1) straight line depreciation :
of life
valve is the same each yr
likelihood of pay increase & Job security understand
¥ii' eat:L; !a¥
&
might want to assess " to calculate depreciate
employees annual dep
-
+ simple will
7
STRUCTURE
account value
_
.




estimated value into be diff
+ takes
reality might
.




,
# sonya precast ,
near " "
operational
☐

judge efficiency of their org , useful for target setting "
"
,


depreciate
more '


manager, unrealistic , assets
strategic planning annual dep ✗ years ,




& ace .
dep =



HC acc dep
net book value =
- .




Interested to make comparisons of financial performance
competitors "" " ""
" "" "" " "
"' " '"
" each
constant percentage
Business name
" by a

tax authorities examine accounts to ensure they pay the
government calc date
balance sheet
of
realistic as
of
.




amount of tax 1- more
right me assets depreciation
to interpret
-
more complicated
not reality
a forecast
( bank / B. A) look over accounts & ratio analysis to assess whether still is ,

financiers
-




end "




§ f
financially worthwhile
fixed Asset
investments would be annual a'" m
yearbook
potential
-




depreciation




f
-
beginning of dep valve
dep
investors yearbook rate




/
yr value
vehicle
C
-




suppliers to ensure they are being paid and that the business has a × b = C
£ machinery
→ 9
-




d e
continued sales depreciation
Less accumulated

to see the employment opportunities
local Net fixed Asset
community axb = C

Cte = 9 current Asset
d- e- f
of accounting practices cash
- .




& ethics
-
principles &
•
debtors
professional competence
a. Integrity
2. objectivity 3. -


stock / Inventory
due care
a. confidentiality 3.4 Final Total Current Asset

professional behaviour
current Liabilities
accounts
g.

ST loan
PIL account
-




( -
p&L acc . & B.S -
-
creditors
Overdrafts N " ᵗ°ᵈ " " " + " " +
• "
=


STRUCTURE Total Current Liabilities
Total current liabilities
statement net current asset / working capital
-
PIL ace . is a
Business name total assets less current
liabilities
profit and
loss for Of a business 's performance -

G Less longterm
liabilities Total Assets = NFA + NCA
the year ending date
over a terms of year

=/
in


.IE?nnres
COGS
'




sales rev -


GP
revenue gained through mortgages
=
-




}
sales trading
less COGS act .
sales less costs of generating NET ASSETS TALCL LTL




]
-
=


gross profit those sales
financed by :
should be
expenses
-
B S is a statement of the owner's capital
capital /
-
less snare balanced
wages value of business at a a
profit
-




rent accumulated retained
particular point in time in
-




- electricity
net Profit = GP -
"
Pe " "
terms its assets , liabilities & Equity
net profit before interest & tax
of
equity
paid to bank & other creditors
• Less interest
tax
¥É net
less tax
profit before
paid to government
& tax
net profit after interest
this WH"
"




}
"" " ° "
-
-
-
- -
- -
-
- -
- -



or
- -
- - -
- -




§ } dividends
'


paid to shareholders company
if a


§ÉÉ
Mta / ned profit
a, , ,,
profit company has leftover after → a paying
shareholders costs , taxes and dividends to

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