This lecture discusses key ideas from the 20th Century American philosopher Robert Audi's article, "The Ethical Significance of Cost Benefit Analysis".

It focuses specifically on his discussion of utilitarianism as a ethical theory, which makes cost-benefit analysis central to moral theory, decision-making, prioritization, and evaluation.

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You can get a copy of the text here - https://www.jstor.org/tc/accept?origin=%2Fstable%2Fpdf%2F27801385.pdf