Presupuesto de capital y técnicas de evaluación financiera para un proyecto de inversión privada de la compañía Supremban Cía. Ltda.

Abstract

The purpose of companies globally is focused on improving their economic level through the management of resources, the project and the result of the investment. to sustain the decisions that allow quantifying and maximizing wealth. The objective of this research work corresponds to the Capital Budget with the current Net Value (NPV), the Internal Rate of Return (IRR), and the Period of Recovery of Investment (PRI), and identify others, to establish the feasibility of the Investment project of the banana producing company Supremban Cía. Ltda., Which is located in the city of Machala, the province of El Oro, the parameters, the estimate, the investment project, the path to the evaluation of profitability and the recovery of the investment, through Other , which contributed to the decision making of the partners and shareholders according to the projections made; the investigation will be developed under the quantitative approach, and the application of the Descriptive Method, in the attachment to the consultation of scientific journals of a financial and economic nature. In conclusion, the results showed favorable data for the investment, so the project was determined as viable.