A form of economic evaluation in which the outcomes, as well as the costs, have a monetary value.

A cost benefit analysis measures, evaluates, and summarises all positive factors. These are termed benefits. Then it measures, evaluates, and deducts all the negatives, the costs. The difference between the two signifies whether the planned action is appropriate.

See also:
Business Plan
Business Strategy
Boston Matrix
Critical success factors
Cost-effective (healthcare economics)
Cost-effectiveness league table (healthcare economics)
Cost-effectiveness (in media/advertising)
Cost-effectiveness threshold (health economics)