All of the following qualitative considerations may impact upon capital investment analysis except a. market opportunities b. manufacturing flexibility c. manufacturing sunk cost d. manufacturing productivity

All of the following qualitative considerations may impact upon capital investment analysis except manufacturing sunk cost.

Option c

Explanation:

In a manufacturing setup or any business environment Capital investment plays a major role. To do the long term investment and to assess the profitability the company will do a budgeting procedure is called the capital investment analysis.

The assessment of fixed assets like equipment, machines of a manufacturing sector is done by the capital investment analysis. From the above the manufacturing sunk cost is not considered for the analysis because it the money which has spent already that cannot be recovered.