[Verse 1] When the factory floor is buzzing with a choice to make Sunk costs whisper lies, but don't take the bait Yesterday's expenses can't be unwound Only future cash flows matter now Make or buy the widgets, calculate with care Variable costs and capacity, that's your prayer [Chorus] Relevant revenues, relevant costs Ignore the sunk, count what's not lost NPV positive, IRR above Payback swift, profitability's love Per limiting factor, contribution's key Decision analysis sets you free [Verse 2] Special orders knock upon your door Price below the normal, but don't ignore If excess capacity fills the void Fixed costs covered, profit's deployed Constrained resources demand your wit Contribution per bottleneck is the hit [Chorus] Relevant revenues, relevant costs Ignore the sunk, count what's not lost NPV positive, IRR above Payback swift, profitability's love Per limiting factor, contribution's key Decision analysis sets you free [Bridge] Sensitivity whispers what-if tales Scenario planning when assumption fails Break-even point where profits start to grow CVP relationships you need to know Accounting rate of return may mislead But time value of money plants the seed [Verse 3] Capital budgeting weighs the gold Present value stories being told Profitability index ranks the queue When capital's scarce, what will you do? Incremental thinking cuts through haze Future cash flows light the maze [Chorus] Relevant revenues, relevant costs Ignore the sunk, count what's not lost NPV positive, IRR above Payback swift, profitability's love Per limiting factor, contribution's key Decision analysis sets you free [Outro] When choices multiply and pressure mounts Only relevant figures truly count
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