In conducting a B/C analysis, (a) why is it usually necessary to take a specific viewpoint in categorizing cost, benefit, disbenefit estimates; and (b) what are two specific viewpoints that you can identify if the situation is a financial transaction between you and another person? Between your company and an international customer?
What will be an ideal response?
(a) It is best to take a specific viewpoint in determining costs, benefits and disbenefits
because, in the broadest sense, benefits and disbenefits will usually exactly off-set each
other.
(b) It depends upon the situation. If it is a personal situation, viewpoints are mine and the
other person’s. If it is a corporate situation, it may be from my company’s and the customer’s
perspective.
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