Marginal Analysis for Detailed Estimation

한계분석을 이용한 세부견적법

  • 이상철 (동명전문대학 공업경영과) ;
  • 하정진 (동아대학교 산업공학과)
  • Published : 1990.11.01

Abstract

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.

Keywords