Cost Benefit Analysis (CBA) of a Project | Financial Management

In this article we will discuss about:- 1. Meaning of CBA 2. Investment Decisions under CBA 3. Procedure 4. Techniques. Meaning of CBA: CBA is defined as "an analytical tool in decision-making which enables a systematic comparison to be made between the estimated cost of undertaking of project and the estimated value and benefits which may arise from the operation [...]