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Cosmetics Marketing Strategy in the Era of the Digital Ecosystem: Revolutionizing Beauty in the New Market Frontier
by Young Won Park Paul HongThis book explores how cosmetics firms have made the transition to technology-enabled beauty companies to meet changing customer demands. For this purpose, the contexts of cosmetics industry growth and digital marketing strategy in the post-pandemic world are presented here. The digital marketing strategies of Japanese and Korean firms are shown, along with new business models and future prospects in cosmetics industries. In the post-pandemic world, the growing middle class will set priorities for beauty–hygienic goals, nutritional choices, and healthcare development needs. The growth rates of Asian economies were slowed during the COVID-19 pandemic, yet their growth opportunities were not constrained. Diverse industries—the cosmetics industry in particular—have addressed the needs of these growing segments in Asia. In keeping up with the leading business trends, cosmetics firms also have leveraged big data and built their brand partnerships across industries, applying the Internet of Things (IoT) and artificial intelligence for their product and process development. The vast amounts of big data gathered through IoT devices are now being used to improve entire value chain operations, creating a digital thread through the global value chain. These data are increasingly used to create new services and develop a business model for global firms. As of 2021, four of the top ten global cosmetics firms are from the USA (Estée Lauder, Proctor & Gamble, Coty, and Johnson & Johnson), three are from Europe (L’Oréal, Unilever, and Beiersdorf), two from Japan (Shiseido and Kao), and one from Korea (Amore Pacific). The USA and European firms still maintain their competitive advantage in the cosmetics industry. Global cosmetics market share by region shows that North Asia is the largest (35%), followed by North America (26%) and Latin America (7%), Europe (22%), and Africa and other regions (10%). With the rapid increase of the middle class in the Asia region, more sales are expected there than anywhere else. In this dynamic market environment, a real challenge for the cosmetics industry is how to develop and put into practice its own unique business model.
Cosmic Careers: Exploring the Universe of Opportunities in the Space Industries
by Alastair Storm Browne Maryann KarinchFor space enthusiasts, as well as anyone else looking for next generation business opportunities, the careers, companies, and opportunities outlined in this book will help make your cosmic dreams a down-to-earth reality. We are starting to see the first real progress in space exploration in the private sector, and there are many jobs becoming available, right now, in this fascinating new field. Now that companies are set to take both professional astronauts and well-trained passengers into space as early as summer of 2021, this book will prepare you to take your place, whether as an investor, owner, employee, or enthusiast, in the exciting world of space exploration. Readers will: Receive a comprehensive listing of the careers and skillsets that are in demand and will be in demand over the coming years in space exploration.Access stories, company profiles, and even the technical descriptions spotlighting information that is relevant today and over the next few decades.Gain insights into the world of space exploration, its characters, and the real opportunities that are within anyone&’s grasp if they want it badly enough.Sierra Nevada, Northrup Grumman, Boeing, and Bigelow Aerospace built prototypes of deep-space habitats that NASA began testing in March 2019, so the physical evidence exists that human beings are committed to living in space for purposes of research, as well as industrial pursuits such as mining. There will also be opportunities in harnessing huge amounts of energy from the sun using Earth orbiting solar power satellites; designing new forms of space transportation; and construction of facilities for refueling stations for rockets, processing minerals from near Earth asteroids, and building new spaceships and space habitats.The new space race is on!
COSMIC Function Points: Theory and Advanced Practices
by Alain Abran Reiner DumkeDesigned to conform to the ISO/IEC standard 14143, the Common Software Measurement International Consortium (COSMIC) Function Point method has become the major estimation technique based on international standards for building software-intensive systems. COSMIC Function Points: Theory and Advanced Practices supplies a cutting-edge look at current a
Cosmopolitan Archaeologies
by Lynn MeskellAn important collection, Cosmopolitan Archaeologies delves into the politics of contemporary archaeology in an increasingly complex international environment. The contributors explore the implications of applying the cosmopolitan ideals of obligation to others and respect for cultural difference to archaeological practice, showing that those ethics increasingly demand the rethinking of research agendas. While cosmopolitan archaeologies must be practiced in contextually specific ways, what unites and defines them is archaeologists' acceptance of responsibility for the repercussions of their projects, as well as their undertaking of heritage practices attentive to the concerns of the living communities with whom they work. These concerns may require archaeologists to address the impact of war, the political and economic depredations of past regimes, the livelihoods of those living near archaeological sites, or the incursions of transnational companies and institutions. The contributors describe various forms of cosmopolitan engagement involving sites that span the globe. They take up the links between conservation, natural heritage and ecology movements, and the ways that local heritage politics are constructed through international discourses and regulations. They are attentive to how communities near heritage sites are affected by archaeological fieldwork and findings, and to the complex interactions that local communities and national bodies have with international sponsors and universities, conservation agencies, development organizations, and NGOs. Whether discussing the toll of efforts to preserve biodiversity on South Africans living near Kruger National Park, the ways that UNESCO's global heritage project universalizes the ethic of preservation, or the Open Declaration on Cultural Heritage at Risk that the Archaeological Institute of America sent to the U. S. government before the Iraq invasion, the contributors provide nuanced assessments of the ethical implications of the discursive production, consumption, and governing of other people's pasts. Contributors. O. Hugo Benavides, Lisa Breglia, Denis Byrne, Chip Colwell-Chanthaphonh, Alfredo Gonzlez-Ruibal, Ian Hodder, Ian Lilley, Jane Lydon, Lynn Meskell, Sandra Arnold Scham
Cosmopolitan Business Ethics: Towards a Global Ethos of Management (Finance, Governance and Sustainability)
by Jacob Dahl RendtorffIn Cosmopolitan Business Ethics: Towards a Global Ethos of Management, Jacob Dahl Rendtorff maps the concept of global business ethics, related to sustainability and corporate governance, via an examination of the major theories of business ethics and the philosophy of management. The book is based on the philosophy of Immanuel Kant and the European tradition, which is applied as the foundation for the analysis of the contemporary European and Anglo-American debate on business ethics in order to formulate an up-to-date theory of global business ethics. The book will compare the different schools of business ethics, corporate citizenship, and the philosophy of management and will address the modern-day issues of sustainability, business and human rights, corporate social responsibility, stakeholder management, and corporate governance, offering insights on how to deal with these international challenges of global economics, the development and protection of human rights, and the environment. This book proposes a decision-making model for cosmopolitan business ethics as the foundation of management and leadership in dealing with the complexities of globalization. The case studies will address the efforts of businesses to work with global and cosmopolitan business ethics at the levels of maintaining corporate integrity. Both the theoretical argument and case studies presented in the book are based on exchanges with notable business ethicists, philosophers of management, business managers, and public policy-makers.
Cosmopolitan Managers: Executive Development that Works (IE Business Publishing)
by Santiago Iñiguez de OnzoñoExecutive education is a billion dollar industry that has the potential to transform individual and organizational performance, but in too many cases the decision whether or not to lavish it upon any given manager comes down to whether the fear that they will leave if you don't spend money on them is greater than the fear that they will leave if you do. Given that the future of your business, or your career, depends on developing your managerial talent to its fullest potential isn't it time we took a serious look at how do you design and deliver an executive education program that is fit for purpose? Santiago Iñiguez is Dean of the prestigious IE Business School in Madrid - one of the world's leading providers of executive education. From the impact of MOOCs to the evolution of new multi-dimensional strategic alliances between companies and a diverse range of international education suppliers, institutions, and consultancies, Iñiguez looks at how the future of executive education is changing to meet the needs and wants of top managerial talent. Part of the solution, Iñiguez argues, is to balance the technical, analysis-based "engineering" training that forms the basis of many senior managers' initial study, with a more rounded, integrated approach that includes learning derived from the humanities, such as art and history. Illustrated with fascinating examples drawn from interviews with some of the most influential figures in business education and corporate training around the World, Iñiguez's book delivers a unique perspective and valuable insights on what it takes to deliver world-class corporate training.
Cosmopolitan Place Making in Australia: Immigrant Minorities and the Built Environment in Cities, Regional and Rural Areas
by Jock Collins Branka Krivokapic-Skoko Kirrily Jordan Hurriyet Babacan Narayan GopalkrishnanThis book looks at the historical and contemporary impact of minority immigrant and ethnic communities on the built and social environment in Australian cities, rural and regional areas. The emphasis is on the changing social use of these buildings – places of worship, ethnic clubs and community associations, immigrant restaurants and retail outlets, museums, memorials and landmarks and other places and spaces created by immigrant communities – rather than on their architectural merit. These places and spaces are sites of bridging and bonding social capital, of social interaction between immigrant communities and their local communities. In both the Australian cities and the ‘bush’ (an Australian colloquial term for non-metropolitan dwellers), the book investigates how the places built and used by minority ethnic communities have transformed Australian life in complex and sometimes contradictory ways. In Sydney, Brisbane and Perth, the book investigates the historical development of Chinatowns and their contemporary dynamics.
Cosmopolitanism, Markets, and Consumption: A Critical Global Perspective
by Ian Woodward Julie EmontspoolThis book addresses the complicated question of how markets and consumption create the possibilities for cross-cultural exchanges and the multicultural pleasures of omnivorous consumption, whilst at the same time building new boundaries and distinctions, paving the way for new exploitative relationships, and initiating novel modes of status and capital accumulation. The contributors identify that the divide between the economic and ethical dimensions of globalisation has never seemed in sharper relief. With the workings of global markets at odds with fostering cosmopolitan social change, this collection addresses the question of whether we should assume that market logics and consumptive practices conflict with cosmopolitan agendas. It also explores whether the imperatives of economic globalisation and individual consumption practices are opposed to cosmopolitan prospects for global solidarities. Cosmopolitanism, Markets and Consumption will be of interest to students and scholars across a range of disciplines including in the social sciences, businesses and marketing studies.
The Cosmos Economy: The Industrialization of Space
by Jack GreggIf man’s next big step is to live and work in space, then what will everyone do out there that is so different from what we are now doing here on Earth? As the future of space comes into focus it is clear that profit and power are the core elements of the new space economy. This entertaining and informative book looks at human settlement in space as a mainstream business opportunity for investors, entrepreneurs and far-sighted individuals seeking to secure their place in the innovative commercial space sector. Dr. Jack Gregg presents a unique 5-phase development roadmap that shows how space will grow from a frontier economy to a mature integrated market. Written in simple, non-technical language, this book answers such questions as:• What is the new industrial space economy?• What are the challenges and roadblocks on the way to a robust space economy?• How will the rapid growth of the new space economy impact commerce back on Earth?• How can one best invest in profitable space-related enterprises? The Cosmos Economy is for readers who hope to be better equipped and more informed about the new space economy; and Investors, entrepreneurs, and futurists who wants to learn how to take part in the business opportunities of the new high frontier of commercial space.
COSO Enterprise Risk Management: Establishing Effective Governance, Risk, and Compliance Processes (Wiley Corporate F&A #560)
by Robert R. MoellerA fully updated, step-by-step guide for implementing COSO's Enterprise Risk Management COSO Enterprise Risk Management, Second Edition clearly enables organizations of all types and sizes to understand and better manage their risk environments and make better decisions through use of the COSO ERM framework. The Second Edition discusses the latest trends and pronouncements that have affected COSO ERM and explores new topics, including the PCAOB's release of AS5; ISACA's recently revised CobiT; and the recently released IIA Standards. Offers you expert advice on how to carry out internal control responsibilities more efficiently Updates you on the ins and outs of the COSO Report and its emergence as the new platform for understanding all aspects of risk in today's organization Shows you how an effective risk management program, following COSO ERM, can help your organization to better comply with the Sarbanes-Oxley Act Knowledgeably explains how to implement an effective ERM program Preparing professionals develop and follow an effective risk culture, COSO Enterprise Risk Management, Second Edition is the fully revised, invaluable working resource that will show you how to identify risks, avoid pitfalls within your corporation, and keep it moving ahead of the competition.
The Cost: Trump, China, and American Revival
by Maria Bartiromo James FreemanThe world needs a strong America, and America needs an economic revival after the Coronavirus season of shutdowns. Can the playbook that resulted in the greatest job market in history put Americans back to work?From the first moments of his presidency, Donald J. Trump put US economic revival at the top of his agenda. Cutting red tape and slashing business tax rates made companies eager to locate in America again. A surge in corporate investment led to record numbers of US job openings. But there was also another force at work at the start of the Trump era, and it&’s impossible to provide a fair accounting of Trump&’s governance without noting the unique obstacles he&’s faced. The President&’s critics styled themselves &“The Resistance,&” as if they were confronting a tyrant at the head of an invading army rather than their duly elected President. Much of the media establishment regularly—and wrongly—accused him of betraying the country. Most disturbing was the resistance movement inside government, formed even before the 2016 election, which unleashed unprecedented surveillance against Donald Trump. The political and media warfare has never ended. Just as an impeachment case collapsed in the Senate earlier this year, the world was beginning to realize how large a threat the Chinese communist government had become—and what it had been hiding in Wuhan. The destruction caused by the coronavirus is the latest and greatest test for the Trump prosperity agenda. Once again the health and wealth of the world depend on US leadership for economic revival. This is the story of the man US voters chose to lead in 2016 and will soon consider to lead again.
Cost Accounting
by Charles T. Horngren Srikant M. Datar Madhav V. RajanHorngren’s Cost Accounting, defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. <p><p>This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives you more "I Get It" moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students.
Cost Accounting and Financial Management for Construction Project Managers
by Len HolmProper cost accounting and financial management are essential elements of any successful construction job, and therefore make up essential skills for construction project managers and project engineers. Many textbooks on the market focus on the theoretical principles of accounting and finance required for head office staff like the chief financial officer (CFO) of a construction firm. This book's unique practical approach focuses on the activities of the construction management team, including the project manager, superintendent, project engineer, and jobsite cost engineers and cost accountants. In short, this book provides a seamless connection between cost accounting and construction project management from the construction management practitioner’s perspective. Following a complete accounting cycle, from the original estimate through cost controls to financial close-out, the book makes use of one commercial construction project case study throughout. It covers key topics like financial statements, ratios, cost control, earned value, equipment depreciation, cash flow, and pay requests. But unlike other texts, this book also covers additional financial responsibilities such as cost estimates, change orders, and project close-out. Also included are more advanced accounting and financial topics such as supply chain management, activity-based accounting, lean construction techniques, taxes, and the developer’s pro forma. Each chapter contains review questions and applied exercises and the book is supplemented with an eResource with instructor manual, estimates and schedules, further cases and figures from the book. This textbook is ideal for use in all cost accounting and financial management classes on both undergraduate and graduate level construction management or construction engineering programs.
Cost Accounting For Dummies
by Kenneth BoydThe easy way to get a grip on cost accountingCritical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors.Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more.Tracks to a typical cost accounting courseIncludes practical, real-world examplesWalks you though homework problems with detailed, easy-to-understand answersIf you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.
Cost Accounting For Dummies
by Kenneth W. BoydTake control of overhead, budgeting, and profitability with cost accounting Cost accounting is one of the most important skills in business, and its popularity as a course in undergraduate and graduate business and management programs speaks to its usefulness. But if you’ve ever felt intimidated by the subject’s jargon or concepts, you can stop worrying. Cost accounting is for everyone! In Cost Accounting For Dummies, you’ll be taken step-by-step through the basic and advanced topics found in a typical cost accounting class, from how to define costs and how to allocate them to products or services. You’ll learn how to determine if a capital expenditure is worth it and how to design a budget model that forecasts changes in costs based on activity levels. Whether you’re a student in your first cost accounting course or a professional trying to get a grip on your books, you’ll benefit from: Simple methods to evaluate business risks and rewards Explanations of how to manage and control costs during periods of business change and pivots Descriptions of how to use cost accounting to price IT projectsCost Accounting For Dummies is the gold standard in getting a firm grasp on the challenging and rewarding world of cost accounting.
Cost Accounting in Government: Theory and Applications (Routledge Studies in Accounting)
by Zachary MohrManagerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government cost accounting is being used and how it could be used in practice. The study of cost accounting practice reveals an important and underexplored area of financial management in government. Given the scandals that cost accounting estimates can create and that different types of cost accounting can create different estimates of cost it may be reasonable to ask whether the cost accounting exercise is worth it? Cost Accounting in Government: Theory and Applications addresses these unusual and unusually important topics through a series of studies of different government cost accounting practices. The first section of the book presents two chapters on the history and basic elements of cost accounting. The second section of the book provides further discussion and case studies of actual cost accounting practices in the main areas that cost accounting has been used in government: benchmarking the performance of government services, rate setting, grant overhead cost recovery, and cost management. The last two chapters discuss cost accounting practices in Europe and the future of cost accounting. These cases span local and federal governments and provide a much needed context to the study of cost accounting in government. Aimed at academics, researchers and policy makers in the fields of Accounting, Public Administration, and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes. The case studies illustrate that different purposes for cost accounting create unique and interesting cost accounting practices. The case studies provide useful examples of actual cost accounting systems that can inform both research and instruction
Cost Analysis for Engineers and Scientists (Manufacturing and Production Engineering)
by Fariborz TayyariThis book helps apply managerial accounting techniques to problems in areas including that of cost estimation, cost control, product pricing, and business segment discontinuation. It is a valuable resource for short-term courses and seminars conducted to train professionals and practitioners in engineering and manufacturing cost analysis. Cost Analysis for Engineers and Scientists introduces the fundamentals accounting information systems and manufacturing costs. It also presents product costing and manufacturing cost allocation to individual as well as joint products. The concepts and applications of cost-volume-profit and breakeven analysis for single-product and multiple-products are also discussed. It is intended for engineers, managers, and scientists to apply cost analysis techniques for assessing engineering and financial projects. A solutions manual and PowerPoint slides are available for qualified textbook adoption.
Cost and Value Management in Projects
by Ray R. Venkataraman Jeffrey K. PintoCost and Value Management in Projects Project manager's guide to achieving cost efficiency and value optimization—thoroughly updated with new cases, examples, and problem sets The newly revised and updated Second Edition of Cost and Value Management in Projects provides project managers with a thorough understanding of the various dimensions of cost and value in projects, along with the factors that impact them and the managerial approaches for achieving cost efficiency and value optimization. Whereas most cost management books discuss the topic from a tactical perspective, such as through the use of simple budgeting or Earned Value Analysis, this Second Edition addresses cost from a strategic perspective, examining project management decision areas that have the potential to enhance value and providing an integrated framework for managing cost. The Second Edition includes updates to key topic areas such as project benefits realization, updated end-of-chapter exercises such as discussion questions and problem sets, updated case studies, and new spreadsheet analytic techniques and examples. Written by two highly qualified authors with significant experience in the field, Cost and Value Management in Projects includes information on: Value management through value planning, engineering, and analysis from the perspective of projects, and best practices on how to avoid common pitfalls in managing cost and value Organization strategy and project selection, organization structure and culture, project definition (and contracts), and estimating project times and cost Developing project plans and schedules, managing risk, scheduling resources and cost, reducing project duration, leadership, performance measurement, and project closure Attainment of value in complex environmental settings and benefits of effective project management Cost and Value Management in Projects is an essential resource on the subject for stakeholders at all corporate and government levels, including executives measuring performance, middle level corporate managers, project and team managers, engineers, project team members, and business consultants, along with students in related programs of study.
A Cost Based Approach to Project Management: Planning and Controlling Construction Project Costs
by Mehmet Nihat HaniogluA Cost Based Approach to Project Management: Planning and Controlling Construction Project Costs introduces early-career architects, construction managers, civil engineers, and facility managers to the essentials of delivering projects on-time and at cost. Drawing on the author’s decades of experience managing marquee building and infrastructure projects around the world, this primer offers busy professionals a crash course in budgeting, cost estimating, scheduling, and cost control. Chapters break down the details of cost elements, structuring project costs, and integrating budget with schedule, providing novice project managers with the key skills to plan and execute construction projects with confidence and precision. Features: Illustrates the principles of project management and the essentials of cost planning and control with easy-to-understand examples from the construction industry Includes step-by-step details of project planning, cost estimating, and management processes Offers clear, cost-based methods for defining scope, preparing bids, and planning for contingencies, as well as monitoring progress and determining when to take remedial action Contains a user-friendly guide to project management acronyms and terminology Provides sample construction schedules, budgets, and progress report forms An ideal resource for self-study, on-the-job training, or courses in construction, architecture, or civil engineering project management, A Cost Based Approach to Project Management makes a worthy addition to the aspiring project manager’s reference shelf.
Cost-Based, Charge-Based, and Contractual Payment Systems
by Duane C. AbbeyThe fourth book in the Healthcare Payment System series, Cost-Based, Charge-Based, and Contractual Payment Systems compares cost-based systems, charge-based payment approaches, and contractually-based payment processes with fee-schedule payment systems and prospective payment systems. Supplying readers with a clear understanding of important backgr
Cost-Based Pricing: A Guide for Government Contractors
by Darrell J. Oyer CPAThis master reference is essential if you contract with the government!Correctly pricing your goods or services—and making certain that those prices are in compliance with myriad federal rules and regulations—is essential to doing business with the government…and ensuring your commercial success. Cost-Based Pricing: A Guide for Government Contractors shows you how to appropriately estimate and price for government contracts and defend those estimates in a government contracting and subcontracting environment. This practical book includes coverage of all government pricing rules and regulations as well as pertinent aspects of related laws, such as the Truth in Negotiations Act.The book walks you through every step of the estimating process. From figuring direct labor costs to intra-company transfers to contract modifications, the coverage is extensive yet accessible for even those new to the process. Using Cost-Based Pricing, you will be able to:• Develop more realistic estimates• Enhance your support of those estimates in negotiations• Avoid violations of the Truth in Negotiations Act• Increase your chances of securing a fair and reasonable priceCost-Based Pricing: A Guide for Government Contractors can make the difference between your success—and profitability—and failure in the federal government arena.
Cost-Benefit Analyses for HR Interventions
by Mark A. Huselid Brian E. Becker Dave UlrichThe development of what the authors call cost-benefit analysis--used to calculate the return on investment (ROI) of specific HR programs and interventions--should derive from the firm's strategy and operational goals, complementing the development of the HR Scorecard. This chapter focuses on data collection and analytical methods that will help assess whether certain HR programs will pay off in the short and long run. Examples are provided, as is a series of steps recommended for determining the ROI of specific interventions.
Cost-Benefit Analysis: Concepts and Practice, Fourth Edition
by Anthony E. Boardman David H. Greenberg Aidan R. Vining David L. WeimerThe fourth edition of Cost-Benefit Analysis is an authoritative, market-leading textbook that provides a practical introduction to cost-benefit analysis through problem solving. The text uses a consistent application of a nine-step framework for interpreting a cost-benefit analysis. This edition has been fully revised, updated and re-organized to provide the material more effectively. It presents application over abstract theory and clear discussion over mathematics to appeal to a larger, more diverse audience. A market-leading text that uses a tested nine-step framework for interpreting a cost-benefit analysis. The authors are all prolific researchers, and their hands-on experience brings an applied foundation to the text. Features a new chapter on predicting and monetizing impacts.
Cost-Benefit Analysis: Financial and Economic Appraisal Using Spreadsheets
by Harry F. Campbell Richard P.C. BrownNow in its third edition, Cost-Benefit Analysis has been updated, offering readers the perfect introduction to project, programme and policy appraisal using basic tools of financial and economic analysis. The key economic questions of any social cost-benefit analysis are: do the benefits of the project or policy exceed the costs, no matter how widely costs and benefits are spread, and irrespective of whether or not project impacts, such as environmental effects, are reflected in market prices? And which group or groups of individuals receive the benefits and which bear the costs? This book addresses these questions with an emphasis on putting the theory presented in the book into practice. This third edition has several attractive features: Readers are encouraged to develop their own skills by applying the tools and techniques of cost-benefit analysis to case studies and examples, including an analysis of a project which is developed throughout the book. The book emphasizes the use of spreadsheets which are invaluable in providing a framework for the cost-benefit analysis. A dedicated chapter provides guidance for writing up a report which summarises the analysis which has been undertaken. New pedagogical features, including Technical Notes and Examples, have been added as an aid to readers throughout the text. An appendix provides 14 additional case studies which can be developed in class or as assignment projects. Additional material for instructors and students is provided through Support Material maintained by Routledge. This updated edition is an ideal text for a course on cost-benefit analysis where the emphasis is on practical application of principles and equipping students to conduct appraisals. It is also a useful handbook for professionals looking for a logical framework in which to undertake their cost-benefit analysis work.