This example shows how difficult it is to determine opportunity cost. Translating other non-cost objectives into monetary values is just as complex. Thus, the weighting of objectives is unquestionably a company-level matter that must be conducted within the framework of the normative and strategic orientation of the enterprise. Determining opportunity cost determines at the same time the relationship between company objectives in the four areas listed above and primary company objectives (such as to maximize return in investment or “shareholder value”).