Det kan derudover bemærkes, at det er lettere at lave et skøn over omkostningerne end fordelene, fordi det er vanskeligt nøjagtigt at fastslå, hvilken indvirkning en investering, der sigter mod at forbedre arbejdsvilkårene, vil få på fravær, produktkvalitet, o.s.v.
It may furthermore be noted that it is easier to estimate the costs than the benefits because of the difficulty of ascertaining accurately what impact an investment intended to improve working conditions will have on absenteeism, product quality, etc.