When there is involving a decision of launching a project, we should consider many factors since itinvolves a large quantities of money. For Boeing, it should more concern on its project launchingbecause the developing cost of the project could be as high as $10 billion. The huge initial cash outflowsmight require between one or two decades to recoup. Moreover, the pricing of product is subjected tocompetitive pressure, so it is unable to predict the payback period of the project. In addition, the boardof directors wanted to keep the development cost of 7E7 down to only 40% of what it took to develop777.