What is "Cost$-$Benefit Analysis," and how is it used in decision$-$making?

a$)$ Cost$-$Benefit Analysis evaluates marketing strategies. It is used to measure campaign effectiveness.

b$)$ Cost$-$Benefit Analysis assesses the financial implications of decisions by comparing costs with expected benefits. It is used to determine the feasibility and value of various options.

c$)$ Cost$-$Benefit Analysis is a tool for employee performance evaluation. It is used to assess training programs.

d$)$ Cost$-$Benefit Analysis measures supply chain efficiency. It is used to optimize logistics$.$