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Designed particularly with revision in brain, the CIM Revision playing cards offer concise, but basic details to aid scholars in passing the CIM checks as simply as attainable. a transparent, rigorously based structure aids the educational approach and guarantees the foremost issues are coated in a succinct and available demeanour. The compact, spiral sure structure allows the playing cards to be carried round simply, the content material accordingly continually being to be had, making them beneficial assets irrespective of the place you're. gains equivalent to diagrams and bulleted lists are used all through to make sure the most important issues are displayed as truly and concisely as attainable. every one part starts with an inventory of studying results and ends with tricks and counsel, thereby making sure the content material is damaged down into possible thoughts and will be simply addressed and memorised. * Written particularly for revision reasons hence purely that includes the major techniques that have to be discovered * rigorously designed to allow issues to be simply extracted and memorised with no clouding them in more info * Accompanies the CIM Coursebook and MarketingOnline web site to supply an entire suite of goods to help the CIM skills

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The important point is that the cost per period, such as the cost per month, does not vary with the amount of activity Using financial ratio analysis n Ratios can be used very effectively in the analysis stage n Trends by comparing a firm’s performance over time n Benchmarking against the competition since performance with others can be compared n When making comparisons between firms, there is a need to decide which type of business is comparable. There is a need to find a business 56 Broadly speaking, there are five different types of ratio: 1.

A market leader is more valuable. g. Coca-Cola would outperform Pepsi on a global basis. The long-term profit performance can be viewed as a measure of the brand’s ability to remain contemporary and relevant consumers. Brands which receive consistent investment and focused support usually enjoy a stronger franchise. However, it is important to note that the quality of the support is as important as the quantity. Component of brand strength Geographic spread Protection Weighting (%) 25 5 Comments Brands that have proven international acceptance and appeal are inherently stronger than regional or national brands as they are less susceptible to competitive attacks and hence are more stable assets.

This can all get very complicated, but all we are going to cover here are the basics of fixed and variable costs n However, financial statements tend to view profit on a number of levels and it is important to n Essentially, a ‘fixed cost’ (sometimes called an overhead) is one which will remain the same for Profit ANALYSIS AND EVALUATION 55 EVALUATING PERFORMANCE: FINANCIAL MEASURES with a similar trading pattern. , will be a fixed amount) regardless of the volume of activity in the period n These costs increase over time, but are fixed for a given period of time.

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