The concept of DCF for projects often governs whether or not a project will be selected to go forward, or whether or not a change in scope requiring new resources will be approved. Those are two good reasons why project managers should be familiar with the concept. The controller's office usually makes the DCF calculations for the project manager. However, the project manager often influences the risk factors that go into determining the discount rate. Thus, the project manager is not entirely a passive partner in the DCF deliberations.