The document presents a multi-criteria analysis of alternatives A, B, and C across several pillars of evaluation including financials, customers, and operations. Alternative A scores the highest with a total points score of 5, followed by Alternative B with 2 points, and Alternative C with 3 points. The analysis evaluates the alternatives based on a number of attributes within each pillar, assigning weights and scores to determine the best overall alternative.

1. corporatefinanceinstitute.com
Multi-criteria analysis (criteria)
Decision Rule Score
Pillar Attributes Attractive Moderate Unattractive Weight
Financial
Revenue >$30,000 >$20,000 <$20,000 +2
Operating margin >30.0% >25.0% <25.0% +1
Labor cost ratio <18.3% <18.5% >18.5% +1
Customers
Product durability 5/5 >4/5 <4/5 +2
Demand >400 >300 <300 +1
Operations
Annual production >500 >400 <300 +1
# product size 1 2 – 3 >3 +1
Human
Resources
Additional workers 1 or less 2 >2 +1

2. corporatefinanceinstitute.com
Multi-criteria analysis (results)
Pillar Attributes Alternative A Alternative B Alternative C
Score
Winner Weight
Financial
Revenue $30,250 $10,800 $24,320 A +2
Operating margin 37.7% 30.4% 28.6% A +1
Labor cost ratio 18.5% 18.3% 16.4% C +1
Customers
Product durability 4/5 3.5/5 5/5 C +2
Demand 486 452 270 A +1
Operations
Annual production 600 520 300 A +1
# product sizes 3 1 6 B +1
Human Resources Additional workers 2 1 2 B +1
Total Points Scored 5 2 3 A

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