Which aspect should NOT be evaluated in a capital project?

In evaluating a capital project, it is important to focus on aspects that directly influence the project's feasibility, profitability, and overall financial health. The aspects of potential returns on investment, cost comparisons with similar projects, and financing methods are essential components in determining whether a project is worth pursuing.

Supply costs, while relevant to the operational aspects of a project, should not be the primary focus during the initial capital project evaluation phase. This is because the evaluation should prioritize broader financial metrics and strategic considerations, such as expected revenue generation and overall project viability. Supply costs are more relevant during the implementation stage, where ongoing operational efficiencies and expenses are assessed.

In short, the correct answer highlights that detailed examination of supply costs is not a primary concern when deciding whether to initiate a capital project, as the focus should be on investment returns, comparisons with similar initiatives, and financing strategies.