산업경영시스템학회지 (Journal of Korean Society of Industrial and Systems Engineering)
- 제13권22호
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- Pages.113-120
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- 1990
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- 2005-0461(pISSN)
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- 2287-7975(eISSN)
한계분석을 이용한 세부견적법
Marginal Analysis for Detailed Estimation
초록
This paper is concerned with marginal analysis in the detailed estimation method. In a broad sense all estimates are marginal estimates in as much as they are concerned with creating changes from a current course of action. Only after a detailed ostinato is made can the engineering realize and exploit the advantages of marginal analysis. Marginal analysis is good tool for nonlinear break-even analysis adapted real world, and much more information and efficiency of CVP(Cost-Volumn-Profit) are provided with marginal analysis.
키워드