Cost Benefit Analysis (CBA) is a decision-making tool used to evaluate the costs and benefits of an investment or business project. It helps you understand how much money will be gained or lost should you choose to undertake this particular project. CBA allows you to objectively compare different investments, so you can make informed decisions about how to best allocate resources. By considering both the positive and negative consequences of any given action, CBA helps you make smarter business decisions that can have long-lasting impacts on the success of your venture.