VALOR ACTUAL NETO Y TASA INTERNA DE RETORNO COMO PARÁMETROS DE EVALUACIÓN DE LAS INVERSIONES

Authors

  • Ligia Meibol Fajardo Vaca Universidad Estatal de Milagro
  • Miguel Francisco Girón Guerrero Universidad Estatal de Milagro
  • Carlos Efraín Vásquez Fajardo Universidad Estatal de Milagro
  • Luis Agustín Luis Agustín Fajardo Vaca Universidad Estatal de Guayaquil
  • Xiomara Leticia Zúñiga Santillán Universidad Estatal de Milagro
  • Luis Eduardo Solís Granda Universidad Estatal de Milagro
  • Jazmín Alexandra Pérez Salazar Universidad Estatal de Milagro

Keywords:

Net Present Value, Internal Rate of Return, forecasting, interpolation, extrapolation

Abstract

Every investment is accompanied by yields, which can be measured by using appropriate tools for this purpose, the best known being the "Net Present Value" (NPV) and "The Internal Rate of Return" (IRR). The main reason for evaluating the profitability of an investment, be it private or social, must be determined in advance if it will generate profits for investors at the end of a certain predefined horizon of time. Both tools are reliable but in the event of a doubt, the VAN will be chosen. This paper aims to evaluate the profitability of the production of cocoa paste in the province of Guayas, Canton Naranjito, parish "Roberto Astudillo" in the Republic of Ecuador, according to the initial investment introduced in the production. These are small companies, many of them familiar and of cultural and social importance. To achieve this objective, the NPV and the IRR of these companies will be calculated and the future financial behavior will be forecast.

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Published

2023-04-11

How to Cite

Fajardo Vaca, L. M., Girón Guerrero, M. F., Vásquez Fajardo, C. E., Fajardo Vaca, L. A., Zúñiga Santillán, X. L., Solís Granda, L. E., & Pérez Salazar, J. A. (2023). VALOR ACTUAL NETO Y TASA INTERNA DE RETORNO COMO PARÁMETROS DE EVALUACIÓN DE LAS INVERSIONES. Investigación Operacional, 40(4). Retrieved from https://revistas.uh.cu/invoperacional/article/view/664

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