Cost-Benefit Analysis (CBA) is a decision-making tool used to evaluate the advantages and disadvantages of a project or investment. It involves comparing the total expected costs of a project, such as materials, labor, and time, against the total expected benefits, like revenue or improved efficiency. This helps individuals and organizations determine whether a project is worth pursuing. By quantifying both costs and benefits, CBA provides a clear picture of the potential return on investment. If the benefits outweigh the costs, the project is considered viable. This method is commonly used in various fields, including business, government, and environmental planning.