CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS

Projects are assessed through different methods. The VNA and the TIR are the most used, being the crucial factors the cash flow and the discount rate. This article is aimed at making it clear what discount rate should be appropriate, taking into account the fund contributor criterion. We think that...

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Detalles Bibliográficos
Autores: Mavila Hinojoza, Daniel, Polar Falcón, Ernesto
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2005
País:Perú
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Idioma:español
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/6178
Acceso en línea:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6178
Access Level:acceso abierto
Palabra clave:Cash Flow
discount rate
VNA
TIR.
Flujo de caja
tasa de corte
VAN
Descripción
Sumario:Projects are assessed through different methods. The VNA and the TIR are the most used, being the crucial factors the cash flow and the discount rate. This article is aimed at making it clear what discount rate should be appropriate, taking into account the fund contributor criterion. We think that this subject has not been treated in depth by the respective theory.