Kara Brewer
ACCT 412
Qualitative Factors
Qualitative factors are used when a situation cannot be analyzed by numbers or when the
number have been put on the play and now the outcomes need to be determined. The use of
qualitative factors is a science rather than a mathematical source. These factors are used to
analyze and plan whereas quantitative factors are used for calculation. When thinking of
qualitative factors, customers and investors are key. Questions such as, “how will this affect our
market?” and “what would our investors do if we took this course of action?” would be
considered qualitative.
The primary focus of qualitative factors tends to lean towards morale. The effect that
