A utilitarian perspective is often said to be the less emotional response to a situation. Have you ever heard someone say, "This isn't personal, it's business"? That is a utilitarian statement. If your purpose is to advance your business, then you disconnect your personal connection to the decision. It may be hard to fire someone you have become friends with over time, but if the business is to survive and remain profitable, then the utilitarian viewpoint has to be adopted.
From a utilitarian perspective, what you have to ask is what costs and benefits come out of all of the options that you have for how to act.
Utilitarian thinking, as put forth by people like Bentham and Mill, says that the correct action is that which gives the most benefit to the most people. In theory, that is very elegant and very clear. In practice, it is very hard to decide how much benefit each person who is affected by an action will get from that action. Even so, that is the utilitarian view of how to decide what action to take.
Jeremy Bentham and John Stuart Mill are the two names associated with 'Utilitarianism'. Bentham's famous comment--'the greatest good for the greatest number'--holds the key to Utilitarian thinking.
To judge a situation from the Utilitarian standpoint is to judge it on the basis of the principle of utility. However, such terms as 'good' and 'utility' are often ambiguous, and may be euphemistic or a short-cut for populist compromise. The Utilitarian approach may often be an easy, pragmatic approach which do not do justice to a significant minority in the name of doing justice to the majority. It is essentially a majoritarian, authoritative approach which may be violative of the ethical normative.
Jeremy Bentham (1748-1832) is the most famous proponent of the 'utilitarian' school of philosophy. His famous remark "the greatest good for the greatest number of people" from his "An Introduction to the Principles of Morals and Legislation" (1789) sums up the principle of "Utilitarianism."
However the term "good" is relative, that is, what is 'good' for one person maybe 'bad' for another. Hence conflict of interest arises and it is difficult to decide on the best course of action.
So, each situation has to be evaluated according to its merits and a decision which satisfies the majority has to be taken.