**Question:** Analysis done for expenditure of large proportion for small number and vice versa -

A. Budgetary control
B. Activity-Based Costing
C. Cost-Benefit Analysis
D. Cost Accounting

**Correct Answer:** C. Cost-Benefit Analysis

**Core Concept:** Cost-Benefit Analysis (CBA) is a method used to evaluate the feasibility of a project or decision by comparing the benefits and costs incurred. It involves comparing the benefits (positive outcomes) to the costs (negative outcomes) to determine whether the benefits outweigh the costs.

**Why the Correct Answer is Right:** Cost-Benefit Analysis is appropriate when the expenditure is of large proportion for small number or vice versa. In other words, it is used when the magnitudes of benefits and costs are significantly different, making it essential to weigh the benefits against the costs.

**Why Each Wrong Option is Incorrect:**

A. Budgetary Control (BC) is a method used to set budgets, monitor actual performance, and make adjustments to achieve predetermined goals. BC focuses on controlling costs and ensuring efficiency but does not evaluate the feasibility of projects or decisions.

B. Activity-Based Costing (ABC) is a costing method that links costs to specific activities within a business process, aiming to improve cost allocation accuracy. ABC is not relevant to evaluating the feasibility of projects or decisions.

D. Cost Accounting is a branch of accounting focused on recording, processing, and summarizing financial information about a business activity. Cost accounting provides financial information but does not evaluate the feasibility of projects or decisions.

**Clinical Pearl:** Understanding the appropriate analysis method is crucial for making informed decisions regarding investments, treatments, or interventions in healthcare and business settings. Adequate knowledge of cost-benefit analysis and the other options ensures a comprehensive approach to decision-making processes.