The marginal approach as a tool for managerial decision-making

In the modern market system, the main task of the firm is to achieve maximum profit, this study considers the problem associated with the definition of optimal ways to increase the efficiency of the firm under conditions of limited resources. The authors focus attention on the advantage of the marginal approach in solving this problem. The work is directed on formation of skills of an estimation of economic potential of firm, being based on the analysis of break-even firm, carried out for definition of optimum volume of production.