Enfoque de los métodos de evaluación financiera, un análisis al presupuesto de capital y su factibilidad.

Abstract

The development of a capital budget is the essential key to detail and specify the relevant cash flows that will allow us to know the proposed capital investments and thus consider whether profitability is obtained or otherwise generate losses. Therefore, it is essential to carry out a thorough examination of the process of evaluation and selection of more profitable and solvent investments that maximize your profits and minimize risks. The truthful and timely use determines to select the most favorable investment project for the return of the capital of the company. The objective is to analyze the capital budget through the development of financial instruments, to make the decision as to give approval for the start-up or rejection of the project. In addition, the descriptive method has been used based on the review of documented cases in publications, articles and scientific journals according to the study area from which significant contributions for the research were extracted. The figures taken from the financial statements allow us to analyze the results obtained in the application of the financial evaluation methods and therefore within the development of the capital budget, since this way, in a quantitative and analytical way, we can present the results. The purpose of the research is to expose the feasibility of the CGE investment project, since it has been concluded that it is a viable project and so the employer can make the decision making.