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• W2029047646 abstract "The paper presents a spreadsheet-based multiple account framework for cost–benefit analysis which incorporates all the usual concerns of cost–benefit analysts such as shadow-pricing to account for market failure, distribution of net benefits, sensitivity and risk analysis, cost of public funds, and environmental effects. The approach is generalizable to a wide range of projects and situations and offers a number of advantages to both analysts and decision-makers, including transparency, a check on internal consistency, and a detailed summary of project net benefits disaggregated by stakeholder group. Of particular importance is the ease with which this framework allows for a project to be evaluated from alternative decision-making perspectives and under alternative policy scenarios where the trade-offs among the project's stakeholders can readily be identified and quantified." @default.
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• W2029047646 date "2005-02-01" @default.
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• W2029047646 title "A multiple account framework for cost–benefit analysis" @default.
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• W2029047646 doi "https://doi.org/10.1016/j.evalprogplan.2004.05.001" @default.
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