Costs and benefits in CBA can be categorized as follows:
- Direct Costs and Benefits: Directly associated with the project, such as raw materials, labor, and direct sales revenue. - Indirect Costs and Benefits: Indirectly related, such as overhead costs, administrative expenses, and brand value enhancement. - Tangible and Intangible: Tangible costs and benefits can be easily measured in monetary terms, while intangible ones, such as employee satisfaction or customer loyalty, are harder to quantify but equally important.