Análisis comparativo de inversión en la empresa Mega-Plast o en una institución financiera.

Abstract

The objective of this case study is to determine which investment option is more profitable, using instruments that measure the profitability of an investment. A bibliographical review was carried out on the most used techniques to evaluate projects, among the most applied are the net present value (VAN) and the internal rate of return (TIR); On the other hand, to measure the solvency of the companies considered for this case, the liquidity reasons were applied that measure the capacity of the companies to fulfil the payment of the debts in short term. The case to be developed is understood in two parts, the first part consists of analyzing the net present value (VAN) and the internal rate of return (TIR) when investing in the company Mega-Plast that has net income equal for 5 years, a market value null at the end of period and a discount rate of 9% per annum. The second option is to determine the annual effective rate by investing in a fixed-term deposit certificate at a five-year-old financial institution with an interest rate of 10.5%. This analysis allows to conclude that the best investment option is to invest in the company Mega-Plast, because the results were positive, since after the calculation was obtained the highest profitability compared with the certificate of fixed term deposit; However, the null market value of the company at the end of the investment period has no effect on stability, but on the variation in turnover.