Considering both tangible and intangible costs and benefits provides a complete estimate of the solution's value to the business. Tangible elements are directly measurable (e.g., cost savings, revenue), while intangible benefits (e.g., customer satisfaction, brand reputation) contribute to the strategic vision and long-term value.
Exact Extract from BABOK Guide v3 - Section 7.6: Analyze Potential Value and Recommend Solution:
"Consideration should be given to both tangible and intangible value, including potential benefits and costs, to understand the overall impact of a proposed solution."