Provide a constructive response o the following paragraph and avoid critiques. Marginal costing, also known as cost-volume-profit analysis, assesses the cost impact of producing an additional unit of a product. It's a valuable tool for short-term economic decision-making. Marginal costing enables management to determine how varying levels of costs and production volume affect operating profit. Managers can use this analysis to evaluate the profitability of new products, set sales prices for existing products, and measure the effectiveness of marketing campaigns. The break-even point, defined as the production level at which total revenue equals total expenses, is determined by dividing a company's total fixed costs by its contribution margin. This margin, which is the sales revenue less variable costs, can be computed on a per-unit basis to ascertain how much a particular product contributes to the company's overall profit. Lean accounting aims to enhance an organization's financial management practices. It builds on the principles of lean manufacturing and production, which aim to reduce waste and maximize productivity. For instance, if an accounting department reduces wasted time, employees can redirect that time towards more productive, value-adding activities. Lean accounting replaces traditional costing methods with value-based pricing and lean-oriented performance metrics. Financial decisions are made considering their effect on the overall profitability of the compa