The article explores how the value of an investment project can change based on the cost of the money used to fund it. By looking at the Net Present Value (NPV) of a project, the author examines how different interest rates can affect the project's profitability. They also discuss the pros and cons of using the Internal Rate of Return (IRR) to assess the success of business activities. This analysis helps understand how cash flow variations can impact decision-making in financial planning and production strategies.