The latest in the new series of PowerPoint resources aimed at assisting teachers with the delivery of the WJEC/Eduqas A-level Business specification but this material is suitable for all boards. These slides and hand out are designed to support the delivery of the Component Two topic of cost benefit analysis (CBA) and the introduction of new technology into a business. They explain the nature and purpose of cost benefit analysis (CBA), commenting on the benefits and limitations of the technique. They then show how to carry out a cost benefit analysis, and how to interpret and evaluate the results. Finally the presentation explains the key role played by information technology in business decision-making. The slides contain the Quick Fire Five questions, an exam style calculation question with solution and also a practice essay (with suggested solutions).