Abstract
Previous Finance Matters columns in Nursing Administrative Quarterly have emphasized the importance of utilizing financial statements to build and promote a successful evidence-based business case. The latest column addressed return on investment substantiation to solidify the business case being presented. Given the current and future state of federal value-based payment models (where health care delivery providers will accept more downside risk for reimbursement), the cost-benefit and cost-effectiveness analyses can be useful measurements. This column defines utilization of cost-benefit analysis and cost-effectiveness analysis when framing the cost, value, and benefit of an innovative health care intervention.