Non-Financial factors


I was just looking at CBT 2 on the aat website, Task 6, and it asks for non-financial factors to take into account. I got 3 out of the 6 required, but looking at the answers it seems like some of them are stating the obvious, is this what is expected?
For example 'new system deals with both product costing and scheduling'. How is this a factor - does a factor not need to be measurable in this case? Is it enough to state this or do I need to explain why this is a good thing (i.e might save time).

Also one of the answers is that the cost of labour may be different. Is this acceptable as a non-financial aspect? As I'd definitely call that financial?!?

If anyone is able to clarify or give tips on how to think outside the box with this type of question I'd appreciate it!
My answers were simply:
- changes affect staff morale
- changes in production hours may lead to redundancy rates increasing
- changes in selling prices may change our reputation with customers/affect our place in the market

Thanks in advance!
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