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Multiple Account Benefit-Cost Analysis "A Practical Guide For The Systematic Evaluation Of Project And P"

A Practical Guide For The Systematic Evaluation Of Project And P

Multiple Account Benefit-Cost Analysis "A Practical Guide For The Systematic Evaluation Of Project And P". A Practical Guide For The Systematic Evaluation Of Project And P

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  • ISBN:9781442610453
  • Editorial: Toronto University Press
  • Fecha de la edición:
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  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:172
  • Idiomas:Español

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Most commonly used in economic and public policy decisions, benefit-cost analysis traditionally attempts to calculate a bottom line by assigning monetary values to all factors associated with a proposed project or action. By contrast, multiple account benefit-cost analysis recognizes that all values are complex and that not all consequences can be expressed in monetary terms or incorporated into one summary measure of net benefit.In this textbook, designed for practitioners as well as for intermediate or advanced students, Marvin Shaffer illustrates how the basic principles and concepts of a benefit-cost analysis can be applied in a multiple account framework, in the process developing a systematic approach to the evaluation of project and policy alternatives. Though retaining the basic principles of benefit-cost analysis, Shaffer focuses more on identifying the advantages and disadvantages of key project alternatives and assessing their necessary trade-offs in order to better inform public policy debates.

Preface
1 The Basic Concepts 3
What Is Benefit-Cost Analysis? 3
Components of Value 4
How Benefits and Costs Are Measured 6
How Benefits and Costs Are Often Misrepresented 9
Why Benefit-Cost Analyses Are Undertaken 11
Summary 14
Case Study: High-Quality Child Care 15
2 Multiple Account versus Traditional Benefit-Cost Analysis 22
Limitations of Traditional Benefit-Cost Analysis 22
The Role of Benefit-Cost Analysis in Public Policy Debates 26
Improving on Benefit-Cost Analysis with a Multiple Account Approach 27
Summary 30
Case Study: Lower Gordon River Hydroelectric. Project 31
3 Evaluation Accounts 37
Origins of Multiple Account Analysis 37
Multi-criteria Approaches 43
Recommended Approach 47
Summary 51
Case Studies: Electricity Supply 53
4 Measuring Benefits and Costs Under Each Account 65
Market Valuation Account 65
Taxpayer Account 66
User or Target-Beneficiary Account 71
Economic Activity Account 74
Environmental Account 77
Social Account 80
Other Measurement Issues 81

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