Cost-Benefit Analysis in the Function of Controlling Sustainable Investments
2024
Miroslav Čavlin | Veljko Dmitrović | Aleksandar Majstorović
In the contemporary business environment, effective investment management becomes a crucial factor for competitiveness and sustainability. This paper explores the role of cost-benefit analysis (CBA) within the framework of controlling sustainable investments, with the aim of identifying ways and extents to improve decision-making processes and contribute to sustainable development. Cost-benefit analysis serves as a quantitative tool that enables the evaluation of economic benefits and costs of investment projects, providing a clear picture of their efficiency and profitability. Within the realm of controlling, investment controlling utilizes CBA for precise monitoring and management of resources, facilitating investment optimization and risk minimization. The paper focuses on the methodology of sustainable CBA statements and their application in the control of sustainable investments. CBA not only allows for a quantitative evaluation of the financial aspects of projects but also integrates sustainability criteria, such as environmental and social impacts, thereby contributing to a holistic approach to decision-making. The research findings indicate that integrating cost-benefit analysis into the function of controlling sustainable investments enhances resource management and the achievement of sustainable goals. The paper concludes that the successful integration of CBA into investment controlling is essential for competitive investment management and long-term sustainability.
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