Marginal costing

Section 10 of 11

IPFCR Report Structure (Written Answers)

AQA Paper 2 written decision questions should follow the IPFCR format:

Stage	What to include
Introduction	State the decision being considered — one sentence referencing the specific scenario
Procedure	For/Against table — financial AND non-financial factors for each option
Findings	State the financial outcome clearly with supporting calculations
Conclusion	State which option is financially superior and why; acknowledge non-financial factors
Recommendation	What the business should do; include alternatives or further actions if appropriate

QWC: Quality of Written Communication — marks awarded for clear, accurate, well-structured prose

Procedure section checklist:

Include numerical calculations (e.g. contribution per unit, total saving/cost)
Include contextual non-financial points linked to the specific business scenario
Do not use generic points that could apply to any business

Conclusion must:

Reference the actual figures calculated in Findings
Acknowledge at least one non-financial consideration
Not repeat the Recommendation

Finished this chapter? Mark it complete to earn XP.