d. Cost and benefits that always differ between alternatives are relevant costs and benefits.
More about Cost and benefits:
Businesses utilise a cost-benefit analysis as part of a systematic procedure to determine which options to take and which to ignore. The cost-benefit analyst adds up the potential benefits anticipated from a circumstance or course of action before deducting the overall expenses related to that course of action.
Project managers can analyse the advantages of many action plans, rather than just the one being taken into account in the cost-benefit analysis, by taking opportunity costs into account. The cost-benefit analysis is more complete and helps to make better decisions since it takes into account all available options and potential missed opportunities.
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