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AS & A Level Business 9609 · Finance and accounting (AS Level) · 5.4.3

Uses of cost information: past paper questions

29 real questionsasked in 7 of the last 10 exam series2019–2026usually: Explain, Calculate, Analyse, Evaluate, Define

Real questions on uses of cost information

The newest 20 of 29 written questions. Open one to see it on the real paper.

  1. 9609/12 · May/June 2026 · Q5a[8]

    Analyse two reasons why a lack of accurate cost information may lead to business failure.

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  2. 9609/13 · May/June 2026 · Q4[5]

    Analyse one reason why a business measures labour productivity. Section B Answer one question only. Either

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  3. 9609/22 · May/June 2026 · Q2b(ii)[3]

    Explain one way that Zorba could manage his trade payables more effectively.

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  4. 9609/21 · October/November 2025 · Q1b(ii)[3]

    Explain one use to CB of cost information. (ii)

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  5. 9609/13 · May/June 2025 · Q2b[3]

    Explain one advantage to a business of using variance analysis.

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  6. 9609/23 · October/November 2024 · Q2b(ii)[3]

    Explain one reason for VB to have accurate cost information.

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  7. 9609/32 · October/November 2024 · Q4b[12]

    Evaluate methods HCC could use to increase profitability.

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  8. 9609/13 · May/June 2024 · Q2a[2]

    Define the term added value.

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  9. 9609/21 · October/November 2023 · Q1b(ii)[3]

    Explain one way PS could use cost information to improve business performance.

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  10. 9609/21 · May/June 2023 · Q2a(ii)[3]

    Explain the term added value.

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  11. 9609/12 · February/March 2023 · Q5a[8]

    Analyse two ways in which accurate cost information can be used to improve business performance.

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  12. 9609/22 · February/March 2023 · Q2b(ii)[3]

    Explain one advantage for Tomas of using cost‑based pricing.

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  13. 9609/22 · February/March 2023 · Q2c[8]

    Analyse one advantage and one disadvantage for Tomas of giving Jo the order for free.

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  14. 9609/32 · February/March 2023 · Q5[12]

    Evaluate the usefulness of FWB’s accounting ratio analysis to its directors when making business decisions.

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  15. 9609/12 · October/November 2022 · Q3[5]

    Explain why the published accounts of a business might give a misleading description of its performance.

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  16. 9609/22 · October/November 2021 · Q1a(ii)[3]

    Explain the term ‘profit margin’ (line 11).

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  17. 9609/12 · May/June 2021 · Q7a[8]

    Analyse the benefits to a business of accurate cost information.

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  18. 9609/22 · May/June 2021 · Q2a(ii)[3]

    Explain the term ‘profit margin’ (line 6).

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  19. 9609/22 · May/June 2021 · Q2b(i)[2]

    Refer to Table 2.1. Calculate the total profit made from selling oysters in 2020.

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  20. 9609/22 · May/June 2021 · Q2b(ii)[4]

    Explain two possible reasons why the profit margin for the consumer market is higher than the profit margin for the industrial market.

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What examiners said

Candidates were required to identify a use of cost information, then link this to how it would help the business, PS, improve business performance. Good responses explained the use of cost information referring to forecasting profit and setting price to improve business performance in the context of PS. Weaker answers referred to different types of cost. In some cases, candidates referred to metho...

— Examiner report, October/November 2023, 9609/21 Q1(b)(ii) (Cambridge)

This was a challenging question for many candidates – the difference between selling price and cost of raw materials/profit margin was seldom seen – this is the important understanding that is required before the explanation (APP) marks can be awarded.

— Examiner report, May/June 2023, 9609/21 Q2(a)(ii) (Cambridge)

Analyse two ways in which accurate cost information can be used to improve business performance. The allocation of marks for both part (a) questions in Section B are: • 2 marks for knowledge and understanding of the required business concepts – 2 concepts (ways) of accurate cost information • 2 marks for applying both concepts to the given business context – improving business performance • 4 mar...

— Examiner report, February/March 2023, 9609/12 Q5(a) (Cambridge)

Past papers, syllabus and examiner reports © UCLES (Cambridge University Press & Assessment). Questions are matched to topics from the official syllabus. AssessPro is independent and not endorsed by Cambridge.

Uses of cost information — AS & A Level Business 9609 past paper questions | AssessPro