What are the factors accountant should consider in importance while making feasibility of a new project for the Employer?

The accountants need:

Sales / Revenue Plan

Production / Cost of Revenue Plan

Detail of Operational Expenses

Detail of Capital Expenditure

Cost of Human Resources

Then they will determine the profitability and cash flows position of the project under review.

Based on income and cash flow they will calculate:

Discounted Cash Flows

Return on Investment

Internal Rate of Return - IRR

Payback Period

Sensitivity Analysis

it is a wide subject, but ill imagine we would be talking about a service comapny to simplfy

for service project: direct cost of services, what does providing  one unit of service entails? imagine the activity cycle and define cost assciated with each activity, factors include, time duration per each acitivty, supplies consumed, Direct laber, etc. 

there are factors to define demand 

1- define the "needs" pool: if it wasnt measurable, always look for ( factors effecting demand" and try to quanfiy them by detecting thier  origins and trends in the economy factors like ( population, education, spending, inflation group,,,etc)

2- define the demand "pool" out of the "needs" pool ( factors include; what makes people/ compaines want to become demanders? you may use a survey and focus group

as you go in with the model , fianncial factors include:1- risk free rate in that coutnry2- cost of debt - average intrest rates of comercial banks3- coutnry risk rate  4- Beta and market risk premium ( from demodran website  ( those factors to calcuate the discount rate WACC.

also consider the recivables/ payables ratio assumptions, inventory as a rate of CGS,,( to get the Working capital assumptions right, also consider the deprecaition rate of assets group in that country, tax rate, social security.