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Guide to cost-benefit analysis of investment projects
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Guide to cost-benefit analysis of investment projects

Economic appraisal tool for cohesion policy 2014-2020

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The present guide to cost‑benefit analysis (CBA) of investment projects updates and expands the previous edition of 2008. The guide has been revised with consideration for the recent developments in EU polices and methodology for cost-benefit analysis and international best practice, and builds on the considerable experience gained in project preparation and appraisal during the previous programming periods of the cohesion policy. The objective of the guide reflects a specific requirement for the European Commission to offer practical guidance on major project appraisals, as embodied in the cohesion policy legislation for 2014-2020. As with previous versions, however, the guide should be seen primarily as a contribution to a shared European‑wide evaluation culture in the field of project appraisal. Its main objective is to illustrate common principles and rules for application of the CBA approach into the practice of different sectors. The guide targets a wide range of users, including desk officers in the European Commission, civil servants in the Member States and in candidate countries, staff of financial institutions and consultants involved in the preparation or evaluation of investment projects. The text is relatively self‑contained and does not require a specific background in financial and economic analysis of capital investments. The main change with respect to the previous edition concerns a reinforced operational approach and a stronger focus on the investment priorities of the cohesion policy.
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ISBN 978-92-79-34796-2
DOI 10.2769/97516
Katalogo numeris KN-02-13-782-EN-C
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ISSN ISBN 978-92-79-34796-2 DOI 10.2769/97516 Katalogo numeris KN-02-13-782-EN-C
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