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 .