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least cost analysis [1 record]

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Alphabetical list of terms

Record 1 1998-07-24

English

Subject field(s)
  • Economic Co-operation and Development
  • Accounting
DEF

A type of analysis commonly used to compare alternative projects or project designs when value of output (benefits) cannot be measured adequately (e.g. certain transport projects). If it can be assumed that the (unquantifiable) benefits exceed the cost and if appropriate adjustments are made for any differences in benefits among the alternatives, the task is then to minimize the cost of obtaining them through [this type of] analysis.

Key term(s)
  • least-cost analysis

French

Domaine(s)
  • Coopération et développement économiques
  • Comptabilité

Spanish

Campo(s) temático(s)
  • Cooperación y desarrollo económicos
  • Contabilidad
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