Importancia de la tasa de interés de retorno en la toma de decisiones.

Abstract

The present work of study deals with the taking of decisions, in selecting the best possible alternative to undertake in investment projects; the descriptive method is applied, which through the analysis of the data with the help of bibliographic information allowed to establish the respective investment solutions for the proposed alternatives; the objective of this paper is to establish the importance in the application of the internal rate of return in the decision making of investment, which led to identify the best alternatives that allowed obtaining the highest possible return on investment; there are two situations in which the investor has an amount of $ 2,500,000 to invest; the first alternative proposes a gross profit of $ 774,000 fixed for 5 years obtaining a profit of 4,632,116,012; the second alternative is to place the fixed-term investment in a financial institution with an annual interest rate of 10.5%, with a profit of $ 4'118616.915 after 5 years; By dividing both quantities between the largest versus the best, an additional gain of 12.47% can be appreciated. At first glance it is appreciated that the first alternative is the best one since it obtains an additional gain of 12.47% with respect to the second alternative. As a conclusion, it can be expressed that there are various forms and calculation methods for decision making and that this type of applied method allows a quick overview of the possibilities of investing in different projects that are commonly presented.