DP IB Business Management: Unit 3.9 Budgets (HL Only)Complete PowerPoint covering cost/profit centres, budgets, and variance analysis for HL students. Covers:Cost Centres vs. Profit Centres: definitions, examples, advantages, disadvantages (McDonald's, Unilever case studies)Budgets: purpose, types (historical vs. zero-based budgeting), master budget, factors affecting budget constructionVariance Analysis: definition, classification (favourable vs. adverse), calculation methods, causes of varianc