SCBA meaning, objectives,scope and advantages as well as disadvantages.

1. SOCIAL COST
BENEFIT ANALYSIS
Akshara Mahesh

2. What is SCBA ?
"Social Cost Benefit Analysis" (SCBA) is a tool to determine merits of a project on the basis of
current and future socio-economic impacts.“
SCBA is a systematic and formal method of evaluation of the project in terms of Costs and
Benefits.
Social cost-benefit analysis refers to cases where the project has a broad impact across
society and, as such, is usually carried out by the government.

3. ■ The primary objective of social accounting is to inform the public about social
welfare schemes and their impact on society.
■ To meet the information needs of consumers and society.
■ To provide a proper presentation of social cost and benefits of an enterprise.
■ To know the net contribution of each individual firm towards the society.
■ To provide relevant information regarding the firms goals, policies ,programmes
and performance towards the use and allocation of scarce resources
Objectives of SCBA

4. Scope of SCBA
SCBA can be applied in both public and private investments:
Major components of Social Performance:
■ Community investment
■ Human Resource
■ Physical resource and environment
■ Product or Service contribution

5. Disadvantages of SCBA
1. It helps in marketing through greater customer support.
2. It improves the image of the firm.
3. It improves employee motivation.
4. It act as an evidence for social commitment.
5. It improves confidence of the shareholders.
Advantages of SCBA
1. Difficulty in measuring social costs and benefits and converting them into monetary term.
2. Over statement of the value of social benefits
3. A Conflict between social welfare and financial justification.

6. THANK YOU