Cost-Benefit Analysis (CBA)

A technique for deciding whether a project is worth doing by comparing its measurable gains to its associated costs.

Explanation

A CBA quantifies all costs and all benefits within a defined timeframe and computes return on investment:

ROI = (G − C) / C

Where:

  • G = total gains (financial and operational benefits)
  • C = total costs (direct, indirect, ongoing, and risk-related)

A positive ROI indicates the project economically justifies implementation.

What to include

Costs:

  • Direct costs — labor, materials, equipment for the project itself
  • Indirect costs — utilities, overhead, support functions
  • Ongoing costs — maintenance, operations, upgrades after launch
  • Risk-related costs — expected cost of identified risks

Benefits:

  • Revenue increase
  • Cost savings
  • Productivity gains
  • Qualitative operational benefits (translated to dollars where possible)

Application

Perform a CBA during course-2-project-initiation, before drafting the project-charter. The CBA feeds the charter’s business case section. Revisit when scope changes materially — a project that was justified at the original scope may no longer be.

Questions the charter’s business case should answer (informed by CBA):

  • What business value will this project create?
  • How much money could it save the organization?
  • How much time will people have to spend on this project?

Connections

Source References