[Verse 1] Planning for the future with strategic sight Long-term investments that will serve us right Property and buildings, equipment we need Capital decisions plant tomorrow's seed When the cash flows out for assets that last Years beyond today, not spending too fast Machinery and factories, technology true These are the investments that will see us through [Chorus] Capital budget, plan it right NPV and IRR in sight Payback period, discount rate Strategic spending can't be late PPE decisions we must make Future profits are at stake Capital budget, plan it right Building value day and night [Verse 2] Net present value tells us what it's worth Bringing future dollars back to present earth If NPV is positive we go Negative means let that project go Internal rate of return shows us the yield Compare it to our cost of capital field When IRR exceeds what we must pay That investment brightens up our day [Chorus] Capital budget, plan it right NPV and IRR in sight Payback period, discount rate Strategic spending can't be late PPE decisions we must make Future profits are at stake Capital budget, plan it right Building value day and night [Bridge] Payback method shows recovery time How long till we see that money climb Discounted payback adds the time value Profitability index ranks what's true Sensitivity analysis tests the risk What if scenarios we cannot dismiss Capital rationing limits what we spend Choose the projects with the highest blend [Verse 3] Replacement decisions keep us competitive Old equipment costs can be expensive Expansion projects grow our market share Strategic acquisitions show we care Post-audit reviews keep us on track Did our projections match the payback Learning from results both good and bad Makes future capital planning less mad [Chorus] Capital budget, plan it right NPV and IRR in sight Payback period, discount rate Strategic spending can't be late PPE decisions we must make Future profits are at stake Capital budget, plan it right Building value day and night [Outro] Long-term vision guides the way Strategic spending every day Capital budgets pave the road To sustainable growth mode
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