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Cost Benefit Analysis Primer (2005)

Publication Details

  • Cost Benefit Analysis Primer
  • Published: 1 Dec 2005
  • Status: Current - Under Review
  • Author: The Treasury

Cost Benefit Analysis Primer

Published Dec 2005
Page updated 18 Mar 2015


This primer has been superseded by the Cost Benefit Analysis Guide. It is being retained on this site for historical and academic purposes.

Version 1.12

This primer seeks to improve the quality of policy and spending proposals by providing guidance on the issues that should be considered and how proposals will be assessed by the Treasury. It is intended for public sector policy and financial analysts and provides simple, accessible and practical assistance. The Primer presents an overview of Cost Benefit Analysis in a New Zealand public sector context, with particular emphasis on the basic questions that are likely to arise.

Improving the Primer

Treasury is currently revising the Primer with the aim to make it more useful to practitioners. We would welcome your suggestions for improving the Primer. Please send your ideas to


Table of Contents

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Executive Summary

1 Introduction

2 Identifying and Estimating Relevant Costs and Benefits

3 Analysing the Options

4 Assessing Risk, Uncertainty and Intangibles

5 Selection and Presentation



Annex 1: Monte Carlo Analysis

cba-primer-v12.pdf (326 KB) pp. 52
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