Hard Attack,Soft Attack

[Kuriltai]

Playing a Kharkov Campaign of the Volcano Man Alt McNamara variety and decided to compare some unit values.
Kharkov was the first campaign scenario I tried way back when the game was first released.Tried it as the Russian player and only made it about 20 turns in when I surrendered.The company sized armor was useless and as a General,so was I.
Now with the Volcano version,it is much improved.Playing as the Germans,the Russian Tank Brigades are now a force to be reckoned with due to the shortage of German AT capability.I decided to compare some unit value's to find my best units to deal with the host of T-34's rampaging around.
German PzIII/IV Mixed battalions have a hard attack of 10 while the Russian Mixed(T-34,KV-1,T-70) has a hard attack of 12.I realize the numbers can be changed if you don't like them,but I was wondering what all goes into the Attack value's.I know it's gun size,ammunition and all that technical stuff,but what about the intangibles such as crew quality ,training ,tactics,small turrets and radio's or no radio's.

Kuriltai