Finances marginal costing

Bridges JM, Jacobs P. Obtaining estimates of marginal cost by DRG. Healthcare Financ Manage 1986 40 40-6. 

The holding cost per unit of product per unit time reflects the costs associated with carrying inventory. This marginal cost can include (1) the cost to finance this inventory or the opportunity cost associated with it, (2) the insurance costs against shrinkage or damage,... 

The steady rise of the other industrial (i.e., the nontelecom and nonauto sectors), reflected the aforementioned desire to diversify the companies funding sources away from banks as well as the need to finance mergers. We should not take the bank disintermediation story too far, however. The idea seems attractive. Banks, as financial intermediaries, stand between lenders and borrowers of funds. To earn a profit out of these activities, they take a margin from the difference between their cost... 

While the more common objectives used are maximum profit and minimum cost, the finance community has been making financial business decisions for years by taking into account other indicators such as market to book value, liquidity ratios, leverage, capital structure ratios, return on equity, sales margin, turnover ratios and stock security ratios, among others. 

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