cost benefit analysis is a concept used to evaluate a proposal/investment/business opportunity before being actually suggested or implemented for purposes that vary in need and quantity(costs) by various firms/corporations.It is a basis to justify an investment and in nature is more financially relevant i.e for eg the hard dollar savings that the document talks about.it is not applicable in all situations. Considering the advertising and media industry or others , paying more money to recruit talented, creative and experienced staff to bring out best work, talks about increasing revenue and not savings by cutting costs,reducing staff etc .Benefits has got more emphasis over here compromising on the cost. CBA is seen more relevant for those situations where cost has got more emphasis than benefits and not the other way round.