Refreshed and updated PowerPoint resources aimed at assisting teachers with the delivery of the Eduqas A-level Business specification. These slides 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 extended question (with suggested solutions).