Cost Benefit Analysis [CBA] is a systematic technique used to review and evaluate the benefits and costs of any given project for two purposes: first, to determine the feasibility of the investment, and second, to explore alternative options to achieve the same goal. The calculation involves comparing the total expected cost of each option against the total expected benefits, to determine whether the benefits outweigh the costs, and, if so, by how much. The role of procurement is to assist in validating that the total cost of each option is fully costed and that the benefits proposed are realistic in both scale and timing. See also Business Case.