operational cost, etc.) and the annual
revenues
• consider an appropriate discount rate and assess NPV (
net present
value), IRR (internal rate of return), and
net cash flows
• rank alternatives by score level
• SCBA: social CBA – total benefits -/- total costs for society, in this
case benefits and costs often don’t accrue (entirely) to the same
organisation due to the public nature of a project
/media/loftslag/Perrels-CBA.pdf