Análisis comparativo entre el interés compuesto y el método alemán de amortización alemán: crédito bancario Autopartes ADL S.A.

Abstract

This research is based on a theorical course about bank loans and their importance for micro, small and medium enterprise, then with the state of the art about the German method and it advantages versus American and French, with a continuity to discern about the compound interest and the rates that Central Bank of Ecuador promotes as a basis for credit activities, same topics that for a better understanding and research course became the variable of study. Likewise, we proceeded to carry out the case analysis on a bank loan made by the managers of the company, the results were evaluated by the German method with a term of 18 months and by the modality of compound interest amount in a span of 12 months, same times that were executed with the same interest rate of 24%. It was concluded that it is more convenient to do it through the payment of amortizations by the German method, due to the flexibility granted to users, both in installments and in the amount paid.