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...
| Autores: | , |
|---|---|
| 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 |
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CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTSFLUJO DE CAJA Y TASA DE CORTE PARA LA EVALUACIÓN DE PROYECTOS DE INVERSIÓNMavila Hinojoza, DanielPolar Falcón, ErnestoCash Flowdiscount rateVNATIR.Flujo de cajatasa de corteVANTIR.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.La evaluación de un proyecto se realiza a través de diferentes métodos. El VAN (Valor Actual Neto) y la TIR (Tasa Interna de Retorno) se encuentran entre los más utilizados, siendo el flujo de caja y la tasa de corte los parámetros mínimos para la aplicación de estos métodos. En el presente trabajo, pretendemos esclarecer cuál debería ser la tasa de corte adecuada para el flujo de caja, tomando como base el criterio del aportante del capital. A nuestro entender, la teoría respectiva aún no ha tratado este tema con profundidad.Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos2005-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/617810.15381/idata.v8i2.6178Industrial Data; Vol. 8 Núm. 2 (2005); 023-027Industrial Data; Vol. 8 No. 2 (2005); 023-0271810-99931560-9146reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6178/5366Derechos de autor 2005 Daniel Mavila Hinojoza, Ernesto Polar Falcónhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:revistasinvestigacion.unmsm.edu.pe:article/61782020-06-11T19:22:51Z |
| dc.title.none.fl_str_mv |
CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS FLUJO DE CAJA Y TASA DE CORTE PARA LA EVALUACIÓN DE PROYECTOS DE INVERSIÓN |
| title |
CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS |
| spellingShingle |
CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS Mavila Hinojoza, Daniel Cash Flow discount rate VNA TIR. Flujo de caja tasa de corte VAN TIR. |
| title_short |
CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS |
| title_full |
CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS |
| title_fullStr |
CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS |
| title_full_unstemmed |
CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS |
| title_sort |
CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS |
| dc.creator.none.fl_str_mv |
Mavila Hinojoza, Daniel Polar Falcón, Ernesto |
| author |
Mavila Hinojoza, Daniel |
| author_facet |
Mavila Hinojoza, Daniel Polar Falcón, Ernesto |
| author_role |
author |
| author2 |
Polar Falcón, Ernesto |
| author2_role |
author |
| dc.subject.none.fl_str_mv |
Cash Flow discount rate VNA TIR. Flujo de caja tasa de corte VAN TIR. |
| topic |
Cash Flow discount rate VNA TIR. Flujo de caja tasa de corte VAN TIR. |
| description |
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. |
| publishDate |
2005 |
| dc.date.none.fl_str_mv |
2005-12-30 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
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article |
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publishedVersion |
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https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6178 10.15381/idata.v8i2.6178 |
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https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6178 |
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10.15381/idata.v8i2.6178 |
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spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6178/5366 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2005 Daniel Mavila Hinojoza, Ernesto Polar Falcón https://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2005 Daniel Mavila Hinojoza, Ernesto Polar Falcón https://creativecommons.org/licenses/by-nc-sa/4.0 |
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openAccess |
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application/pdf |
| dc.publisher.none.fl_str_mv |
Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos |
| publisher.none.fl_str_mv |
Facultad de Ingeniería Industrial, Universidad Nacional Mayor de San Marcos |
| dc.source.none.fl_str_mv |
Industrial Data; Vol. 8 Núm. 2 (2005); 023-027 Industrial Data; Vol. 8 No. 2 (2005); 023-027 1810-9993 1560-9146 reponame:Revistas - Universidad Nacional Mayor de San Marcos instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
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Universidad Nacional Mayor de San Marcos |
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UNMSM |
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UNMSM |
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Revistas - Universidad Nacional Mayor de San Marcos |
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Revistas - Universidad Nacional Mayor de San Marcos |
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