Cost - benefit analysis

One of the main parts of the paper was to approach the issue of direct and indirect costs assessment. Inputs and outputs are appraised by the market prices already during the financial plan formation. To be more precise, the evaluation of all project inputs and outputs having impacted the project investor (municipality Frymburk) was determined in the form of incomes and expenses. Up to now quantifiable effects were to be completed by the ones brought by the project, but which, at the same time, do not take a market shape. The project is defined by the file of technical, organizational, marketing and financial solutions that form a logically interconnected functional complex with a certain impact on the socio-economic situation of the specific group of the society. It is possible to use the presented methodology in other areas as well, for instance on various types of projects with side effects (externalities), in industry, agriculture etc