határértékelemzés

Határértékelemzés, known in English as marginal analysis, is a fundamental concept in economics and business decision-making. It involves examining the additional benefits and additional costs of a decision. The core principle is to continue an activity as long as the marginal benefit (the extra benefit from one more unit of an activity) is greater than or equal to the marginal cost (the extra cost of one more unit of an activity). When the marginal cost exceeds the marginal benefit, it is generally advisable to stop or reduce the activity.

This analytical tool is applied across various scenarios. For businesses, it helps determine optimal production levels, pricing strategies, and resource allocation. For instance, a company might use marginal analysis to decide whether to produce an additional unit of a product. They would compare the revenue generated by selling that unit (marginal benefit) against the cost of producing it (marginal cost). If the revenue is higher, producing the unit is beneficial.

Individuals also implicitly use marginal analysis in their daily lives. Deciding whether to study one more hour for an exam, for example, involves weighing the potential for a better grade (marginal benefit) against the lost leisure time or sleep (marginal cost). In public policy, marginal analysis can inform decisions about government spending, taxation, and regulation by assessing the incremental impact of each option. The effectiveness of marginal analysis relies on accurate measurement of both benefits and costs, which can sometimes be challenging, particularly for intangible or indirect effects.