easy · Principles of Finance capital-budgeting

A manager says: 'Project X is better because it pays for itself in 2 years, while Project Y takes 4 years.'

Why is this reasoning dangerous in capital budgeting?

  1. It requires the firm's WACC to sit at or above roughly 50% for the comparison to hold true.
  2. Shorter payback periods always translate directly into a lower internal rate of return.
  3. It assumes that the project's internal rate of return is exactly zero for the first two years.
  4. It ignores the time value of money and all cash flows occurring after the second year.

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