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CIE
AS & A Level
Accounting (9706)

1. Calculation of net cash flows, accounting rate of return (ARR), and net present value (NPV) for project evaluation.

2. Financial impact analysis of project extensions on profitability, including changes in NPV.

3. Variance analysis, reconciling flexible budgeted profit with actual profit through material, labor, and overhead variances.

4. Recommendations for adopting recyclable materials, weighing cost increases against customer preference and market positioning.

5. Assessment of production efficiency variances, identifying causes for material price and labor efficiency discrepancies.

CIE AS & A Level Accounting (9706) Jun 2023 Accounting (9706) directory

Laura Bellini

Classification: Paper 4

Page count: 8

Viewed: 135

Last update: 3 months ago

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Accounting 9706/42 May June 2023 | Cambridge AS Level Past Papers With Mark Scheme

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