Uso del VAN y TIR como herramientas para determinar la viabilidad económica de un negocio de emprendimiento.

Abstract

This research work focused on the importance of economically evaluating an idea of entrepreneurship before being made. We proceeded to explain the correct application of the financial evaluation tools such as the Net Present Value (NPV) and the Internal Rate of Return (IRR). A bibliographical research was carried out that allowed to adopt the contextualization of different authors in relation to the Economic evaluation of projects, concepts that were applied in the solution of a previously proposed case study. With the application of the respective formulas and concepts it was possible to determine that the project was not profitable, since the benefits obtained did not meet the expectations of the investors. This research shows that it is important to carry out the respective economic evaluations before materializing a project, especially in the long term, to guarantee that the resources allocated will create value for those who assume the risk of investing.