資源分配為組織管理者的重要決策，本文之目的在探討如何運用組織所擁有的各種資源，期能達到最小的資源投入與最大產出，使組織目標有極大值存在。本文係依微積分基本概念，以「演繹」方式進行資源分配觀念之推導。本文首先定義一目標函數，組織內部之各種資源為目標函數之自變數，並運用微積分第一階偏導數的觀念來求目標函數的極大值。本文次則運用「邊際」觀念提出資源分配的基本原則。本文並認為組織之資源有「資源供給大於資源需求」、「資源供給等於資源需求」及「資源供給小於資源需求」三種情形，是以本文繼之探討在此三種情形下的資源分配原則及可行策略。本文並以流程圖來表示資源分配的整體觀念。本文最後提出組織對內部各部門的資源分配策略，並提出「短期導向策略」與「長期導向策略」；其中短期策略係以「邊際貢獻」為導向基礎「」長期策略係以「部目願景」為導向基礎。

How to minimize the resources input and maximize its output is important decision-making for managers of organizations. This paper explores how to allocate resources by deduction methods. First of all, we define a function of objective with the resources of organizations as the independent variable. Following the calculus theories, we can get the local maximum of the objective function by using the first-order partial derivatives, which is the "marginal" concept. There are three cases we may encounter; resources supply greater than demand, resources supply equal than demand, resources supply less than demand. The strategies of resources allocation according to the above case are also discussed. At last, this paper suggests the strategies of organizations to distribute resources in its individual department, including short-term and long-term strategies. Short-term strategies are based on marginal contribution of departments while long-term strategies based on the vision of the department.