← Management accounting to inform decision-making
Non-financial factors, done well
Every recommendation asks for these explicitly — the skill is naming ones specific to the actual scenario, not a generic list.| Category | Generic (weak) | Scenario-specific (strong) |
|---|---|---|
| Staff / workload | "It will affect staff" | "Taking on winter contract work means Noa's existing wedding clients lose access to him during that period, risking repeat bookings" |
| Owner wellbeing | "It might be stressful" | "Adding video work on top of an already full wedding season risks burnout and less time with Noa's family, which he has said matters to him" |
| Reputation / quality | "Quality could suffer" | "Video work is a new skill for Noa, so early bookings risk a lower standard until he is experienced, which could affect referrals" |
| Risk / capacity | "There is some risk" | "The new machine's 40-unit monthly capacity leaves little room for further growth without another investment" |
A scenario-specific factor names a person, a constraint, or a consequence drawn from the actual resources — never a category on its own.
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