Capital budgeting hub: NPV, IRR, payback, and investment decisions

A practical hub for capital budgeting: use NPV, IRR, discounted payback, and profitability index together (and avoid relying on a single metric).

Updated 2026-01-28

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How to use this hub

Start with NPV as the primary decision metric, then use IRR and payback as supporting lenses. If you're comparing projects of different scale, use profitability index (PI) and consider capital constraints.

What each metric is good at

MetricGood forWatch out for
NPVValue created in dollarsNeeds a sensible discount rate (MARR)
IRRReturn intuitionCan mislead with non-standard cash flows
Discounted paybackLiquidity / risk lensIgnores cash flows after payback
PIRanking under capital constraintsCan favor small projects if used alone

A decision workflow

  • Pick a discount rate (MARR) consistent with risk and opportunity cost.
  • Compute NPV and PI for the base case and a downside case (sensitivity).
  • Check IRR only if it exists and the cash flows are standard (outflow then inflows).
  • Use discounted payback to understand liquidity and risk exposure.
  • If financing is involved, sanity-check payments and real return (inflation).

Common mistakes

  • Using IRR alone (a high IRR on a tiny project can be less valuable than a lower IRR on a large one).
  • Using simple payback without discounting (time value matters).
  • Using nominal returns without considering inflation (use real return when needed).

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