In order to analyze the effectiveness of the implementation of the costs/program, it is necessary to consider how efficiently the resources have been transformed into the expected results in terms of quantity, quality and timing. How much did one unit of output or service cost, or how much output/service was created for one unit of expenditures? These are the main questions that that need to be answered.

The cost-benefit analysis method makes allows to compare government expenditures with expected results. Note that if the monetary valuation of costs is a feasible task, the evaluation of policy benefits, or the evaluation of their monetary equivalent, is often difficult to achieve, and in some cases even impossible.

The method takes into account both monetary and non-monetary costs and benefits, which apply to the society as a whole, assessing any negative effects as costs and positive ones as benefits, and also taking into account external (third-party) effects such as atmospheric and environmental pollution, noise, industrial waste, etc. The main steps in applying the cost-benefit analysis method are:

• definition and classification of costs and expected benefits aimed at achieving the specified result,
• evaluation of alternatives to achieve the defined result,
• assessment of the monetary equivalent of the costs and benefits of each alternative,
• calculation of the present value of future costs and benefits,
• calculation of the cost-effectiveness coefficient of each option.

The issues of discussion of the effectiveness of service delivery should not ignore the analysis of the completeness, quantity, quality of the services provided to each group of beneficiaries, as well as the compliance of the terms of delivery with the established norms and quantities.

Assessment of addressability: In order to determine how targeted the distribution of services is, it is necessary to determine whether there are errors in the inclusion and exclusion of potential beneficiaries in the program. This means, in the first case, assessing the inclusion (weight) of those beneficiaries who do not meet the requirements of the program, and in the second case, the weight of those who, while fully comply with the requirements for beneficiaries, were excluded from the circle of service recipients.