Die grenseenheidsanalise as bestuursinstrument met spesiale verwysing na die toepassing van grenskosteberekening in Suid-Afrika
Abstract
The thesis comprises four sections purporting to provide to
management and the cost account ant an exposition of the origin of
a theoretical application of marginal analysis and the practical
application of marginal costing, with special reference to applications
in South Africa. In the first section the income aspect
in South Africa and the industrial and commercial development is
shown. In chapter two a historical survey of marginal analysis is
given . All the pioneers of marginal analysis are reviewed chronologically
and their individual contributions to the final product
analysed. Hereafter the technique as such is scrutinized. The
mathematical basis is frequently used to indicate the accuracy of
marginal analysis. For this purpose algebraic and geometrical
diagrams are used .