Peculiarities of marginal analysis in decision-making

  • Ж.З. Орaлбaевa 1Әл-Фaрaби aтындaғы Қaзaқ ұлттық университеті, Aлмaты қ., Қaзaқстaн
  • A.С. Еспaновa 2Тaрaз мемлекеттік педaгогикaлық институты, Тaрaз қ., Қaзaқстaн


The article describes the features of the use of marginal analysis to make effective managementdecisions, presents the main features and stages of marginal analysis. Margin analysis helps to trace therelationship between such important economic indicators such as costs, production volume and profits,it is a key factor in the decision of many management decisions. For operational decision-making on thenormalization of the financial condition of the organization is necessary to organize separate accountingof fixed and variable costs for product types and for the whole organization. This creates the prerequisitesfor long-term analysis of the development of different options for profit. The world economic practice isconsidered to be cost control system that integrates accounting, analytical and managerial procedures.Marginal analysis allows management or managers of organizations to reliably estimate the current situationand prospects.Key words: management, earnings, costs, production, variable costs, fixed costs, analysis, marginalanalysis, marginal income.
How to Cite
ОРAЛБAЕВA, Ж.З.; ЕСПAНОВA, A.С.. Peculiarities of marginal analysis in decision-making. The Journal of Economic Research & Business Administration, [S.l.], v. 120, n. 2, p. 177-182, feb. 2018. ISSN 1563-0358. Available at: <>. Date accessed: 20 feb. 2018.