Evaluating Complexity
How difficult will this measure be for its users to understand and accept?
Communications: The measure should be reasonably easy to incorporate into existing reports and decision support tools. The up-front and ongoing training needed to explain the measure well enough to use in decision-making should be at an acceptable cost.
Acceptability: Board members or other non-manager users of financial information should be comfortably with the measure.
Judgment: Judgment required by information providers to make estimates incorporated into the measure should not raise time-wasting controversy among internal decision makers or Board members.
