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8.5.4 Cost/Benefit Analysis (CBA)  

  Kosten-/Nutzenanalyse

The results of the Cost/Benefit Analysis are used as a basis for decisions to be made or as a documentation for the decision already made. A cost/benefit analysis is realized for the evaluation of the economic IT cost from the user's point of view, also for the evaluation of alternative technical realizations and for the evaluation of possibilities with regard to planning and organization. The principle of the Cost/Benefit Analysis is the monetary evaluation of cost and benefit, whereby the influencing criteria may be weighted discriminatorily.

The Cost/Benefit Analysis includes information about the following subjects:

Within the scope of public administration, the realization of the cost/benefit analysis is regulated by the IT-WiBe (Volume 26 of KBSt series "Empfehlungen zur Durchführung von Wirtschaftlichkeitsbetrachtungen beim Einsatz der IT in der Bundesverwaltung" ["Recommendations for the Realization of Economic Efficiency Studies with Regard to the Use of IT in the Federal Administration"]).

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