The role of marginal analysis in enterprise decision-making mainly involves the application of marginal cost, marginal income, marginal profit and marginal demand. Marginal analysis is to compare the extra expenditure with the extra income. When the two are equal, it is the critical point, that is, the point where the income of invested funds equals the loss of output.

If the organization's goal is to maximize profits, this goal can be achieved when the extra income and expenditure are equal.

In economics, we call it marginal analysis, which studies how much the change of one variable will affect the change of other variables. Marginal analysis is a method to study the change of micro-increment in economic operation by using derivative and differential methods, so as to analyze the relationship between economic variables and their changing process.

Marginal analysis has become a very important method in economic research, which is determined by the research object of economics. Because the most effective use of economic research resources, and the best point is actually the extreme point of the function, according to the knowledge of advanced mathematics, it is easy to understand that the mathematical method of finding the extreme value is to find the derivative of the function, and when its first derivative is 0, find the extreme point.