NPV and IRR Analysis

Management Accounting and Cost Control · 3:19

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Lyrics

[Verse 1]
When projects come knocking at your door
You need to know which ones are worth much more
Cash flows coming in and going out
NPV will remove all doubt
Discount future money to today
Time value shows us the true way

[Chorus]
NPV positive means we say yes
IRR greater than cost we're blessed
Net Present Value tells the tale
Internal Rate will never fail
When NPV is more than zero
IRR's your investment hero

[Verse 2]
Take your discount rate and calculate
Future cash flows can't afford to wait
Sum them up and subtract initial cost
If it's negative then value's lost
But if the number's in the black
Your investment's right on track

[Chorus]
NPV positive means we say yes
IRR greater than cost we're blessed
Net Present Value tells the tale
Internal Rate will never fail
When NPV is more than zero
IRR's your investment hero

[Bridge]
IRR's the rate that makes NPV zero
Find that percentage be the hero
If it beats your hurdle rate
Accept the project don't be late
Mutually exclusive choose the higher NPV
Different scale projects use PI

[Verse 3]
When cash flows are unconventional
Multiple IRRs are dimensional
NPV remains reliable
IRR can be undeniable
Reinvestment rate assumptions
Lead to different consumption

[Chorus]
NPV positive means we say yes
IRR greater than cost we're blessed
Net Present Value tells the tale
Internal Rate will never fail
When NPV is more than zero
IRR's your investment hero

[Outro]
Capital budgeting made clear
Both methods working year by year
NPV and IRR together
Guide decisions through any weather

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