Capital Rationing Decisions

Corporate Finance Fundamentals · 5:38

Listen on 93

Lyrics

[Verse 1]
When you've got projects lined up in a row
But limited cash is all you can show
Capital rationing means you must choose
Which investments to pick and which ones to lose

The budget constraint is holding you tight
Can't fund them all though they look so bright
So gather your tools and calculate clear
The best combination will soon appear

[Chorus]
PI first, PI first, profitability index
Divide the PV by the cost that you invest
Rank them high to low, take the best you know
Until your budget's spent and there's no more to go
PI first, PI first, that's the golden rule
Capital rationing's most important tool

[Verse 2]
Start with net present value for each
Make sure they're positive within your reach
But NPV alone won't solve the game
When capital's scarce, it's not the same

A project worth millions might take all your cash
While smaller ones combined could beat it in a dash
So calculate how much value you get
For every dollar that you're willing to bet

[Chorus]
PI first, PI first, profitability index
Divide the PV by the cost that you invest
Rank them high to low, take the best you know
Until your budget's spent and there's no more to go
PI first, PI first, that's the golden rule
Capital rationing's most important tool

[Bridge]
Sometimes linear programming comes into play
When constraints are complex in every way
Multiple periods, different resource needs
Mathematical optimization succeeds

But for single period, single constraint
Profitability index is your financial saint

[Verse 3]
Watch out for projects you cannot divide
Take the whole thing or step aside
Indivisible projects need special care
Integer programming gets you there

And remember the mutually exclusive case
Only one project can take that space
Compare their PI values side by side
Let the highest ratio be your guide

[Final Chorus]
PI first, PI first, profitability index
Divide the PV by the cost that you invest
Rank them high to low, take the best you know
Until your budget's spent and there's no more to go
PI first, PI first, maximizes wealth creation
Smart capital rationing across the nation

[Outro]
When capital's tight and choices are tough
PI will guide you through the rough
Select the mix that gives the most
Value per dollar, that's your boast

← Comparing Mutually Exclusive Projects | Introduction to Real Options →