Discounted value of projects benefit should exceed the discounted value of projects cost.
If B/C>1 then the project proposal will be accepted
If B/C<1>
If B/C=1 then the project proposal will have no effect if the project will be accepted or rejected.
Discounted value of projects benefit to the discounted value of projects cost can be subtracted from the former .
If B/C>1 then the project proposal will be accepted
If B/C<1>
If B/C=1 then the project proposal will have no net effect whether the project will be accepted or rejected.