Coûtbénéfice

Coût-bénéfice refers to a systematic process for calculating and comparing the anticipated benefits and costs of a project, decision, or policy. It is a tool used in economics and public administration to evaluate the desirability of undertaking an action. The fundamental principle is to quantify all positive outcomes (benefits) and negative outcomes (costs) associated with a particular course of action and then compare these totals.

The benefits are typically defined as the positive impacts or advantages that are expected to result from the action. These can include increased revenue, improved efficiency, enhanced public welfare, or environmental improvements. Costs, on the other hand, represent the resources that must be expended or the negative consequences that are anticipated. These might include financial outlays, labor, time, environmental degradation, or social disruption.

To perform a coût-bénéfice analysis, all benefits and costs are usually translated into monetary terms, allowing for a direct comparison. This often involves using techniques like discounting to account for the time value of money, meaning that future benefits and costs are valued less than present ones. The goal is to determine if the total benefits outweigh the total costs. If the benefits exceed the costs, the action is generally considered economically viable and worth pursuing. Conversely, if the costs are greater than the benefits, the action may be deemed undesirable. This analysis is a critical component in decision-making for both private enterprises and government bodies.