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CMA (Cost Minimization Analysis) is a method which seeks to minimize the cost of the output, which has the form of standard. CMA (Cost Minimization Analysis) is a method which seeks to minimize the cost of the output, which has the form of standard. This method is used if we have set the desired output standard. CMA is one of the monocriterial evaluation methods of public expenditure. Inputs are monetary units, outputs are not measured.
Definition. Marginal analysis involves a cost-versus-benefits comparison of various business activities. In marginal analysis, the cost of an activity is measured against incremental changes in volume to determine how the overall change in cost will affect the bottom line of a business.Marginal analysis can show the cost of additional production by a business all the way up to the break-even point.n marginal analysis, the cost of an activity is measured against incremental changes in volume to determine how the overall change in cost will affect the bottom line of a business. Marginal analysis can show the cost of additional production by a business all the way up to the break-even point.