Cost Utility Analysis (CUA) is, basically, an administrative tool to be used in situations where making a choice among meaningful programs is necessary. It does not replace the administrator, but can provide a significant source of data for the decision maker. CUA can be a guide to the selection of an optimal program in terms of available funds, personnel, and facilities so that the best allocation of resources at your disposal can be made. It is another attempt to relate the resources or funds to the goals or objectives of an organization. However, in CUA, the emphasis is on quantification and precise measures, and draws upon the analytical tools of many disciplines, such as mathematics, operations research, and computer science. The limitations and disadvantages of CUA are summarized. In spite of the problems and limitations of the CUA aspect of PPBS, it can be extremely valuable when used properly. The results of any analysis can only be as reliable as the data on which the system is based. (NH)