Payback Period Methods

Corporate Finance Fundamentals · 4:44

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Lyrics

[Verse 1]
You've got a project on the table now
Initial cost is bringing you down
Management wants to know the deal
How long till we break even for real
Simple payback is the basic way
Count the years till cash flows pay
Add them up without any fuss
Till they equal what we discuss

[Chorus]
How long, how long, till we get our money back
Simple payback keeps us on track
Divide the cost by yearly flow
That's the time we need to know
How long, how long, till we see the gain
Payback methods ease the pain
But remember what they cannot show
Time value makes the real cash flow

[Verse 2]
But wait there's more to this equation
Money today beats future payment
Discounted payback takes the stage
Present value is all the rage
Take each cash flow year by year
Discount back to now so clear
Add them up at present worth
Till initial cost comes to earth

[Chorus]
How long, how long, till we get our money back
Discounted payback keeps us on track
Present value year by year
Till the payback point is here
How long, how long, till we see the gain
Payback methods ease the pain
But remember what they cannot show
Profitability's the way to go

[Bridge]
Simple payback ignores the time
Discounted version works just fine
But both methods have their flaws
They don't follow all the laws
What happens after payback ends
Neither method comprehends
Risk and return stay out of sight
These tools alone won't make it right

[Verse 3]
Use them both as screening tools
Quick and dirty decision rules
Liquidity risk they help you see
How fast cash comes back to thee
But don't stop at payback time
NPV and IRR will shine
Payback starts the analysis
Complete evaluation gives you bliss

[Chorus]
How long, how long, till we get our money back
Simple payback keeps us on track
Divide the cost by yearly flow
That's the time we need to know
How long, how long, till we see the gain
Payback methods ease the pain
Just the first step in the dance
Of complete financial finance

[Outro]
Payback period shows the time
But profit's the ultimate climb

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