CBA is the process of quantifying the benefits and costs of a project, decision, or program over a given period (Brealey et al., 2012). CBA estimates the NPV (net present value) of the project based on the investment and discounted returns. Inclusively, the investment rate (ROI), tangible and intangible costs are used to arrive at a justifiable estimate in the cost-benefit analysis (CBA). Furthermore, the cost-benefit analysis is analyzed through several calculations in order to determine real and accurate figures. The benefits of the situation are added while the costs of the situation are subtracted. Some business analysts develop a model for assigning a monetary value to intangible products. CBA takes opportunity costs into account in cost-benefit equations (Brealey et al., 2012). Before making any business decisions, most managers perform a CBA to evaluate all the potential revenues and costs that may arise during the completion of the product. Say no to plagiarism. Get a tailor-made essay on "Why Violent Video Games Shouldn't Be Banned"? Get an Original Essay The CBA application determines whether managers are able to pursue a certain project or take on an alternative project. The benefits in the equation include direct revenue, indirect revenue, goodwill sales and intangible benefits while the associated costs summarize direct costs, indirect, intangible, potential risk and opportunity costs. A careful approach with reasonable effort to avoid calculation-related biases should be applied when assigning the value of costs and benefits for CBA (Baihaqi & Sohal, 2013). Cost-benefit analysis (CBA) estimates the strengths and weaknesses of the decision or design alternatives (Baihaqi & Sohal, 2013). CBA justifies an investment or decision and compares different decisions and policies. Additionally, businesses and individuals use analytics to evaluate the justification for a particular decision or policy and balance costs and benefits. Additionally, the analysis predicts whether the costs of a decision outweigh the benefits and provides the margin compared to other related alternatives. The document tries to illustrate the cost-benefit analysis (CBA) estimation of a new Dell computer along with an old computer. The cost-benefit analysis estimate is incorporated into other key values ​​for its prediction. For example, the Present Net Value (NPV) technique relates the present values ​​of policy cash outflows and inflows (Brealey et al., 2012). If the current value of the services exceeds or equals the current value of the costs, the transfer is therefore considered economically justified. Net present value has the advantage of including an ROR (rate of return) which is essential in the design. Therefore, the net present value amount captures the expenses related to the monetary value constraint in the assignment. The NPV unambiguously reflects the control of the movement of money in the organizational period. The ROI (return on investment) technique simply compares the entire net benefit of the decision with the total costs. The Investment Rate data provides the specific logic of the monetary value generated by the decision regarding its total charge. ROI ignores any considerations about cash flow planning and the time value of money. The ROI method is flawed in several respects and should not be used as the sole economic indicator of the success of a decision (Bodie, 2013). The break-even point is the period in which the project has generated sufficient cash flows to recover its costs (Corrado et al., 2012). The year in which the.