This study aims to see how to use cost and benefit analysis tools in the decision-making process in procuring goods. This aims to ensure that the implementation of the procurement of goods and services can achieve the expected efficiency, because previously we have considered the costs that must be incurred if a policy is to be implemented. Cost benefit analysis is also useful to see whether the procurement policy has the required impact or utility in accordance with the objectives of procuring goods and services. State-Owned Enterprises can use this cost-benefit analysis in the practice of procuring goods and services to achieve efficient and efficiency principles in accordance with the mandate of the provisions of article 147 paragraph (1) letter a and Article 146 of the Minister of State-Owned Enterprises Regulation number PER-2/MBU/ 03/2023 concerning Guidelines for Governance and Significant Corporate Activities of State-Owned Enterprises. By using cost and benefit analysis, value for money, which is the aspiration of every process of procuring goods and services, can be achieved optimally.
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