Cost Benefit Analysis (CBA) is a process of evaluating the potential costs and benefits of a project, investment, or policy. It helps decision-makers determine whether a proposal is worth pursuing. CBA involves identifying and quantifying both tangible and intangible costs and benefits, considering both short-term and long-term impacts. With detailed explanations and examples, Jexo's Project Management Glossary provides a comprehensive introduction to CBA, empowering professionals to make informed decisions.