Which category of costs or benefits has been described?

Part of the management summary of a business case is detailed below:

The key recommendation is thatwe proceed with the preferred option, a new process and a new IT system. Wefeel that this option is feasible. although we recognise there Is a risk of lower staff productivity while the new system Is being established ‘

Which category of costs or benefits has been described?
A . Tangible costs.
B . Tangible benefits
C . Intangible benefits.
D . Intangible costs

View Answer

Answer: B