АНАЛІЗ ВИТРАТ І ВИГІД ЯК РУШИЙНА СИЛА ПРИЙНЯТТЯ ЕФЕКТИВНИХ РІШЕНЬ

In the article, the thematic review of the literature was conducted on the peculiarities of the impact of cost-benefit analysis when performing production tasks at the enterprise. Research papers based on generated inputs were included in the review, as well as other information materials containing useful recommendations. The article presents a comparative analysis of various definitions and approaches to their formation. It is emphasized the need to implement a methodology for integrating cost analysis and impact assessment based on SAM-CGE (principles of the social approach). Methods of determining socio-economic efficiency are proposed. The article emphasizes that the purpose of cost-benefit analysis is to help in social decision-making and more efficient distribution of limited resources. CBA is estimated using financial ratios and, in particular, with the calculation of the financial net present value, the financial rate of return of the investment, which is desirable from a socio-economic point of view. This is demonstrated by the economic result, in particular, the positive economic net present value. Emphasis is placed on the need to ensure appropriate conditions for the development of entrepreneurial activity of enterprises. It is noted that CBA is an analytical tool that will be important when using and making management decisions during the revival of the post-war economy of Ukraine.