Capital Rationing Decisions

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Lyrics

[Verse 1]
Company coffers running thin, projects lined up at the door
Every manager's got a plan, but cash won't stretch to fund them all
Engineering wants new machines, marketing needs a campaign blast
Finance counts the dollars twice, which investments will outlast?

[Chorus]
P-I divides the present value by the cost you have to pay
Profitability index shows the bang for every buck today
Rank them high to low descending, pick the cream until you're dry
Capital rationing wisdom: make each dollar multiply

[Verse 2]
Net present value tells the story, but it favors projects large
Million-dollar ventures look appealing when the returns are in charge
But profitability index levels out the playing field
Shows which projects pack the punch per dollar that you yield

[Chorus]
P-I divides the present value by the cost you have to pay
Profitability index shows the bang for every buck today
Rank them high to low descending, pick the cream until you're dry
Capital rationing wisdom: make each dollar multiply

[Bridge]
When your budget hits the ceiling and you can't fund every dream
Integer programming solves the puzzle, optimizing the machine
Mutually exclusive choices need a different kind of math
But P-I ranking cuts through clutter, shows the most rewarding path

[Verse 3]
Start with projects above one point oh, those create real wealth
Anything below just destroys value, damages financial health
Keep selecting down the ladder till your budget hits the wall
Capital allocation mastery means maximizing all

[Chorus]
P-I divides the present value by the cost you have to pay
Profitability index shows the bang for every buck today
Rank them high to low descending, pick the cream until you're dry
Capital rationing wisdom: make each dollar multiply

[Outro]
When resources run scarce and choices must be made
Profitability index cuts through the parade

← Comparing Mutually Exclusive Projects | Introduction to Real Options →