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
Answer: B