Cost-Benefit Analysis (CBA) is an economic assessment technique used to determine the impact of any potential project or investment. It evaluates and compares the cost associated with implementing the project with the value (or benefits) gained from it in order to decide whether it is worth pursuing or not. CBA takes into account the total costs and benefits, both tangible and intangible, which are expected to accrue in the long run. The process involves assessing several options and their respective CBA outcomes before selecting the most suitable one. Despite its complexity, CBA provides invaluable decision support for businesses and government alike as it helps to ensure that investments are allocated effectively.