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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Detalhes bibliográficos
Autores: Mavila Hinojoza, Daniel, Polar Falcón, Ernesto
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2005
País:Perú
Recursos: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
Acesso em linha:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6178
Access Level:acceso abierto
Palavra-chave:Cash Flow
discount rate
VNA
TIR.
Flujo de caja
tasa de corte
VAN
Descrição
Resumo: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.