Perspectivas de los criterios de evaluación financiera, una selfie al presupuesto de proyectos de inversión

The objective of this research is to propose a methodology of the teaching-learning process of financial evaluation criteria related to net present value, internal rate of return and period of recovery of the investment; Through the combination of theoretical foundations and the praxis that gathers...

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Detalles Bibliográficos
Autores: Soto Gonzàlez, Carlos Omar, Ollague Valarezo, Josè Kennedy, Arias Montero, Vicente, Bolivar Sarmiento, Carlos
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2017
País:Ecuador
Institución:Universidad Internacional del Ecuador
Repositorio:Repositorio Universidad Internacional del Ecuador
OAI Identifier:oai:repositorio.uide.edu.ec:37000/3469
Acceso en línea:https://doi.org/10.33890/innova.v2.n8.1.2017.357
https://repositorio.uide.edu.ec/handle/37000/3469
Access Level:acceso abierto
Palabra clave:Presupuesto de capital,riesgo, rendimiento, recuperación de la inversión.
Capital budget, risk, return, investment recovery
Descripción
Sumario:The objective of this research is to propose a methodology of the teaching-learning process of financial evaluation criteria related to net present value, internal rate of return and period of recovery of the investment; Through the combination of theoretical foundations and the praxis that gathers all the information with steps to be carried out to evaluate an investment project in a way that is friendly to the teacher and student. We apply the learning method based on case study, the deductive and inductive methods, the methodology approach developed is quantitative -descriptive and the research modality is of a bibliographic type. The overall results are satisfactory, based on a methodology that favors the teaching -learning process, regarding the calculation of financial evaluation criteria.