Resumo

AGUILERA DIAZ, Anailys. Cost-benefits as a Decision Tool for the Investment in Scientific Activities. Cofin [online]. 2017, vol.11, n.2, pp. 322-343. ISSN 2073-6061.

For a proper making-decisions process, such decisions should be assessed according to the cost-benefits analysis for each course of action. Certainly, this process represents one of the main responsibilities of administrations involved in the new scientific and technological advances. It is important, likewise, to determine the cost of scientific activities and, consequently, to assess the output of the investment made. The present paper is aimed to deal with aspects related to the cost-benefits analysis in the investment of scientific activities in health sector.

Palavras-chave : Scientific Activity; Benefit; Cost; Investment; Output; Decision-Making Assessment.

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