True, though the factory's owners (its shareholders) assume that the factory will beat the return of the market as a whole, and the rate of any loans they have.

True, though the factory's owners (its shareholders) assume that the factory will beat the return of the market as a whole, and the rate of any loans they have. Otherwise they'd just invest in the market, e.g. via an index tracker. So for them at least the opportunity cost is a little higher.