A cost benefit analysis (CBA) is an invaluable tool for businesses when making decisions about investments and projects. It helps businesses understand the full economic impact of their proposed project, by weighing up the costs against the potential benefits. It provides an objective way to compare different options and can help determine which offers the best value for money. In essence, a CBA is like a financial roadmap that estimates all costs associated with a project and evaluates the potential return on investment. By using a CBA, businesses are able to make informed decisions about whether or not to proceed with plans in order to make the most profitable decision.