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Cambridge IGCSE 0455 · Unit 3 · Topic 3.7

Firms' Costs, Revenue and Objectives

Clear, syllabus-mapped Cambridge IGCSE revision notes on firms' costs, revenue and objectives — explanations, worked examples and exam technique, then a free targeted practice drill.

Cambridge IGCSEIGCSE 0455Free revision notes

Cambridge IGCSE Economics 0455

Syllabus points

Costs

Firms face two types of cost:

CostFormula
Total cost (TC)Fixed cost + Variable cost
Average cost (AC)Total cost ÷ output

Revenue

Revenue is the money a firm receives from selling its output.

RevenueFormula
Total revenue (TR)Price × quantity sold
Average revenue (AR)Total revenue ÷ output (= price)

Profit

Profit = Total revenue − Total cost

If revenue exceeds cost, the firm makes a profit; if cost exceeds revenue, it makes a loss.

Key definitions

TermDefinition
Fixed costA cost that does not change with output.
Variable costA cost that changes with the level of output.
ProfitThe surplus of total revenue over total cost.

Objectives of firms

Firms may aim to:

Worked example

A firm sells 1,000 units at £5 each, so total revenue = £5,000. Its fixed costs are £2,000 and variable costs £2,500, so total cost = £4,500. Profit = £5,000 − £4,500 = £500. Average cost = £4,500 ÷ 1,000 = £4.50, which is below the £5 price, confirming the firm is profitable.

Common exam mistakes

Exam technique

Practise the formulas and be ready to calculate total cost, revenue, average cost and profit from a data table — a common IGCSE question.

Quick revision

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