The Handbook of CBA provides guidance in the use of cost-benefit analysis for evaluation and decision-making. The target audience of this Handbook is Australian Government agencies and it is intended for use by those officers involved in appraising and evaluating projects and programmes that carry major resources implications. It aims to explain concepts clearly and, in this way, does not assume any prior knowledge of economics. However, readers with a background or particular interest in economic principles are likely to relate to the material more readily than others. The Handbook includes a useful section on the criticisms and limitations of Cost-Benefit Analysis.
You may download the document here.