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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.
The actual cost estimation method is one of the four general cost estimation methods. This method uses the actual cost of the previous production lot adjusted for inflation, labor saving, material cost, technology changes and other factors. It generally comes at the end of the developmental cycle.