[refurb]

I think that's a fair article, but it doesn't really say a whole lot that isn't already taught in a lot of MBA programs.

I think the key here is to realize that IRR, NPV are imperfect measures of profitability. In addition, the impact of decisions on factors that can't be measured: R&D productivity, ability to respond to technological changes, can have serious consequences.

I think the article makes some excellent points, but very few people in business aren't aware of them.