DISCOUNT RATE IN THE ENTERPRISE BUSINESSES AND PROJECTS ASSESSMENT

This article presents the major criteria for using a discount rate in business plans and investment projects, out of the analysis and comparison of the problems arising in emerging and incomplete capital markets, by means of using the Capital Assets Price Assignment Classic Model (CAPM), with the ai...

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Detalhes bibliográficos
Autores: Molina A., Hércules, Del Carpio G., Javier
Tipo de documento: artigo
Estado:Versão publicada
Data de publicação:2004
País:Perú
Recursos:Universidad Nacional Mayor de San Marcos
Repositório:Revistas - Universidad Nacional Mayor de San Marcos
Idioma:espanhol
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/6106
Acesso em linha:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6106
Access Level:Acceso aberto
Palavra-chave:Discount rate
Capital opportunity cost
Cash flow
Risk and yield.
Tasa de descuento
Costo de oportunidad del capital
Flujo de caja
Rendimiento y riesgo.
Descrição
Resumo:This article presents the major criteria for using a discount rate in business plans and investment projects, out of the analysis and comparison of the problems arising in emerging and incomplete capital markets, by means of using the Capital Assets Price Assignment Classic Model (CAPM), with the aim of getting more accurate results as for parameters appraisal.