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The moral theory most closely related to cost benefit analysis is Utilitarianism which states that all the good and bad aspects of an action must be weighed before taking decisions.

The cost benefit analysis is connected and most closely related to utilitarianism, in which is a moral theory. This moral theory is revolve in the actions of an individual in which these actions made were able to make such outcomes that could either be good or bad depending on what the individual has done.