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highest NPV wins, every time

Project Selection

NPV

Highest Wins

Pick the project with the highest NPV

IRR

Exceed Hurdle

Must exceed the organizational hurdle rate

1.0

BCR Minimum

Benefits ÷ Costs must exceed 1.0 to be worth doing

four projects · four metrics · highest NPV wins

Project Comparison Scorecard

ProjectNPVIRRPaybackBCRPick?
Alpha
$185k
14%3.2 yr1.45
Bravo
$240k
18%2.8 yr1.65★ winner
Charlie
$95k
11%4.5 yr1.18
Delta
$60k
8%5.1 yr0.92✗ below hurdle

how to read this

  • NPV(Net Present Value) — today's dollar value of all future cash flows minus the investment. Highest wins.
  • IRR(Internal Rate of Return) — the interest rate that makes NPV = 0. Must beat the organization's hurdle rate (~12%) or reject.
  • Payback — years to recover the initial investment. Shorter is nicer but ignores everything past breakeven.
  • BCR (Benefit/Cost Ratio) — above 1.0 means benefits exceed costs. Below 1.0 is a guaranteed loss.
  • Delta fails on two criteria (IRR below hurdle, BCR below 1.0). Reject regardless of strategic appeal.

Exam Traps

Higher NPV wins, period

When comparing projects, always pick the highest Net Present Value. Do not overthink.

Shorter payback is not always better

Payback period ignores the time value of money and everything after breakeven. NPV and IRR are better decision tools.

IRR must beat the hurdle rate

An IRR of 12% means nothing unless you know the hurdle rate. If the hurdle is 15%, this project loses money in the organization's view.

BCR above 1.0 is the minimum bar

A BCR of 0.95 means you spend more than you gain. Reject it regardless of how strategic it sounds.

NPV is king

When in doubt, highest NPV wins. It accounts for time value of money.

Payback alone is weak

Payback period is fast to compute but misses the full picture. Use NPV for big decisions.

1
NPV

Project A has a $2,000 NPV. Project B has $3,500. Pick B. Higher NPV wins.

2
IRR

Stand A earns 8% per year. Your mom charges you 10% for startup money. A loses money. Reject.

3
Payback

Stand A breaks even in 4 months, B in 6 months. Shorter is nicer but not decisive.

4
BCR

Stand A returns $1.15 per $1 spent. BCR = 1.15. Above 1.0 is worth pursuing.

NPV highest, IRR above hurdle, BCR above 1.0, payback just a tiebreaker.
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Reviewed by Chris K., PrepSolution Content Editor, Project Management
Sources verified against PMI 2026 standards
Updated May 2026