MODULE 2.4: Cost benefit Analysis

Summary and objectives

 Business today it’s critical to maximize the outcome of every idea, option, and investment. Given that resources are scarce a proper evaluation of alternatives is important. To accomplish this, many organizations - from large enterprises to startups and small businesses - use cost benefit analyses to help make important decisions. Using a cost benefit analysis can help entrepreneurs and managers to identify the highest and best return on an investment based on the cost, resources, and risk involved.

Expected learning outcomes

  • Understand what a CBA does
  • Perform a CBA in a meaningful way
  • Identify the elements of CBA
  • Acknowledge elements that jeopardize the validity of CBA
  • Use CBA as a decision-making tool


CBA, Net present Value, Sensitivity Analysis, monetary Value

Content Organisation