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Cost-benefit analysis – Moral in economy
 Černohouz, Daniel ; Brabec, Jan (advisor) ; Sálus, Jiří (referee)
The subject of the bachelor thesis is cost benefit analysis and its ethical origin. Theoretical part presents ethical and philosophical movement of utilitarianism together with its main representatives. After that the bachelor thesis is dedicated to cost benefit analysis, whose basis is closely connected to utilitarianism logic and its way of value perception. Theoretical part is also devoted to the methodology of this particular decision-making instrument, which is widely used by governments and corporations. Practical part is focused on the relations between utilitarian way of thinking and the cost benefit analysis, which was used in existing practical studies devoted to the impact of smoking on the public finance of the Czech Republic.
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2 Černohouz, Dušan
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