Cost Benefit Analysis (CBA) in marketing is an analytical technique used to assess the financial viability of a potential project, campaign or action. It allows marketers to compare potential costs and benefits before making a decision. In order to conduct a CBA, marketers must gather data on expected outcomes, such as customer acquisition rates, media spending, conversion rates, ROI and cost per lead, among other factors. This analysis helps evaluate how much money needs to be invested into a certain project and how much it should return in terms of profit. By analyzing their costs objectively, marketers can make more informed decisions about which resources will bring them the most value for the lowest cost.