Question：Which of the following are possible intangible benefits of introducing a new Management Information System into the customer services department of a large training organisation?
A. Better decision making by managers due to availability of more detailed information than previously.
B. Competitive advantage over other training providers.
C. Improved customer service.
D. Staff dissatisfaction with changing working conditions.
E. Customer service staff numbers reduced by 20% as less staff required to answer customer queries.
The correct answers are: Improved customer service; Better decision making by managers due to availability of more detailed information than previously.
解析：Intangible benefits are those benefits that are difficult to attach a clear value to. Reduced headcount is a benefit of introducing the new system but this has been quantified and would therefore be regarded as a tangible benefit. Staff dissatisfaction would be hard to quantify in monetary terms and would therefore be classified as an intangible cost.
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