+**Cost Benefit Analysis** (CBA) is a systematic process for comparing the financial and non-financial costs of a decision or project against its potential benefits. This tool aids in [Decision Making](/wiki/decision_making) by providing a clear picture of an action's economic viability and broader impact, often supporting [Resource Allocation](/wiki/resource_allocation) in various fields.
+## See also
+- [Return on Investment](/wiki/return_on_investment)
+- [Risk Assessment](/wiki/risk_assessment)
+- [Economic Impact](/wiki/economic_impact)