سؤال قراءة ستيب محلول — الفكرة الرئيسية (تدريب 5611)

(1)Cost-benefit analysis weighs the gains and losses to different individuals and suggests carrying out changes that provide greater benefits than harm. For example, a property tax used to build a local park creates a benefit to those who use the park, but harms those who own property (although, by increasing property values, even non-users obtain some benefits). Since some of the taxpayers won’t use the park, it won’t be the case that everyone benefits on balance. Cost-benefit analysis weighs the costs against the benefits. In the case of the park, the costs are readily monetized (turned into dollars), because the costs to the tax-payers are just the amount of the tax. (2)In contrast, the benefits are much more challenging to estimate. Conceptually, the benefits are the amount the park users would be willing to pay to use the park if the park charged admission. However, if the park doesn’t charge admission, we would have to estimate willingness-to-pay. In principle, the park provides greater benefits than costs if the benefits to the users exceed the losses to the taxpayers. (3)The first step in the process is to compile a comprehensive list of all the costs and benefits associated with the project or decision. Costs should include direct and indirect costs, intangible costs, opportunity costs and the cost of potential risks. Benefits should include all direct and indirect revenues and intangible benefits, such as increased production from improved employee safety and morale, or increased sales from customer goodwill. What is the main idea in the passage?