In an effort to improve customer satisfaction and get more feedback, a car maintenance shop has decided to implement use of an automated survey (delivered via the Internet) to elicit customer feedback. Previously, customers that spent at least $100 for a given set of repairs were called by a customer service representative within five days of the performed service. Assume that it was your idea to change the process.

A) Consider the net cash flow diagram resulting from this process improvement project. What would constitute the revenues, expenses, and investment costs, if any? Justify your answers.

B) Given your definition of the cash flow diagram, how difficult, in your assessment, would each of these cash flows be to estimate? Explain.

C) Are all the benefits or the costs of this process change tangible? If so, please explain. If not, provide some examples of intangible benefits and/or costs.