Analiza kosztów i korzyści w ocenie efektywności ekologicznej i społecznej
Cost-benefit analysis in the assessment of the environmental and social effectiveness

Summary/Abstract: It is known that Cost-Benefit Analysis is the basis of economic calculations and choosing the optimal solution. In the narrow sense it is only comparing purely economic costs and benefits, while the wide definition also includes environmental components. This wide perspective of CBA has been very popular since the EU introduced this method as a basis for evaluating investments co-financed from its funds. Therefore the goal of the article is to present the theoretical basis of CBA and applicable EU guidelines in this area for so-called large projects.

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