In addition to those three values, variations of the NPF formula also include minimal declination (direction you’re facing) and diffraction resulting from your chosen aperture.
There’s actually another rule that takes this into account, the so called NPF rule. Here N stands for Aperture, P for the pixel density or pixel pitch of your camera sensor and F for focal length. In addition to those three values, variations of the NPF formula also include minimal declination (direction you’re facing) and diffraction resulting from your chosen aperture.