A qualitative characteristic that may influence capital investment analysis is the investment proposal's impact on manufacturing productivity.

Manufacturing Productivity

The efficiency with which goods are produced, typically measured by the ratio of output to input in the manufacturing process.

Capital Investment

Funds invested in a business by owners for use in further production or expansion activities.

Qualitative Characteristic

A feature that allows users to assess and compare the financial position, performance, and changes in financial position of an entity, emphasizing non-quantifiable information.