Cost-Benefit Analysis is a process used to measure the cost and benefit of a business decision. The purpose of the analysis is to identify whether the benefits are worth the investment, and if so, how much of an investment is reasonable. This analysis is often conducted by organizations prior to making an investment choice in order to determine potential risks and opportunities. It also serves as a way to compare different investments and select the most cost-effective option. Cost-Benefit Analysis is a great tool for businesses looking to make smart decisions about their finances – it allows them to evaluate long-term impacts before committing to a project or purchase.