Relevant-cost analysis generally emphasizes quantitative factors that can be expressed in financial terms. Although qualitative factors and quantitative nonfinancial factors are difficult to measure in financial terms, they are important for managers to consider. In the Precision Sporting Goods example, managers carefully considered the negative effect on employee morale of laying of materials-handling workers, a qualitative factor, before choosing the reorganize alternative. It is often challenging for managers to compare and trade off nonfinancial and financial considerations.