The article compares two methods, marginal costing and absorption costing, for analyzing costs in decision-making. The researchers aim to determine which method is more effective for controlling costs. They found that marginal costing provides a clearer picture of how costs behave and helps in making better decisions. Absorption costing, on the other hand, includes fixed overhead costs in product costs, which can sometimes lead to misleading information. In conclusion, the study suggests that marginal costing is a more suitable approach for decision-making and cost control.