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In this lecture, we explain what COSTING is in Business Studies, starting from the basics and building up to exam-level understanding. This video is designed specifically for CAIE AS Level Business Studies students and follows the official syllabus requirements. The concepts are explained using clear definitions, examples, application and analysis, so that students can confidently answer 3-mark, 5-mark and evaluation questions in the exam. 📌 Topics Covered in This Video: ✔ Meaning and purpose of costing ✔ Importance of accurate cost information ✔ Types of costs: • Fixed costs • Variable costs • Direct costs • Indirect costs ✔ Introduction to full costing ✔ Introduction to contribution costing ✔ Key differences between full costing and contribution costing ✔ How costing helps managers in decision-making 🎯 By the end of this lecture, students should be able to clearly explain costing, apply it to business situations, and analyse its importance in exams. 📚 Ideal For: • CAIE AS Level Business Studies students • Students starting the costing chapter • Revision before internal tests or exams • Teachers and tutors looking for structured explanations 📩 If you found this video helpful, like, share and subscribe for more CAIE Business Studies lessons explained step-by-step.