What are all of the categories of people who will be affected by the consequences of the act?

A utilitarian is only concerned with the consequences of an act. They want to maximize the NET happiness/utility and/or minimize the NET pain/unhappiness.

Step 1: What is the ethical dilemma? Should the CEO of Takata have ordered a recall of all cars with defective airbags when the defects in the airbags were understood to be a problem?

Step 2: What are all of the categories of people who will be affected by the consequences of the act? Customers who own the cars with affected airbags; family members of the people who own the cars with defective airbags; Car insurance companies who have covered claims related to the accidents and resulting injuries/death; Car dealers and employees who will have to provide the recall repair and who carry the cars for sale that currently have the defective airbags; Takata stockholders; Takata employees who may be affected by financial difficulties at the company after the recall; the families of any Takata employees whose employment/wages/benefits are affected by the recall; Can you think of other groups that should be included in this list of people who will be affected by the consequences?

Step 3: A utilitarian would then find numbers to correspond with each group, so an accurate accounting of the happiness/pain or utility can be determined.

Step 4: A utilitarian would then multiply each category by some factor of 1-10 units of happiness or unhappiness, accounting for the intensity and duration of the pain/pleasure/utility.

Step 5: Finally, a utilitarian would calculate the NET maximization of happiness/utility or unhappiness/pain/lack of utility to determine which action will produce the greatest happiness/utility or least amount of pain.