VIDEO LESSON · STRATEGIC MANAGEMENT ACCOUNTING · MODULE 4 · PART C.3.3

Choosing the Discount Rate

Name: Choosing the Discount Rate
Uploaded: 2026-11-01T11:00:00+11:00
Duration: 251 s
Description: Explore how to choose the discount rate for a project: why it matters so much, how the cost of capital and the opportunity cost of capital set it, how to calculate a weighted average cost of capital, and the danger of loading the rate with extra risk.

5 min · Free to watch

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About this video lesson

Explore how to choose the discount rate for a project: why it matters so much, how the cost of capital and the opportunity cost of capital set it, how to calculate a weighted average cost of capital, and the danger of loading the rate with extra risk.

Study files for this lecture

PDFChoosing the discount rate

PNGWACC worked example

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