El crédito bancario como mecanismo de financiamiento para la compra de activos aplicando los sistemas de amortización.

Abstract

The institutions of the financial system have as main function the channeling of funds saving society destined to investment, and thus stimulate the economic activity of a company. By means of bank credit, it is possible to direct available resources that finance the acquisition of assets. It is important that the debtor knows certain terms as depreciation, which is a procedure through which the value of a debt is extinguished; instead depreciation systems refer to the form that is agreed cancellation of a loan, which are differentiated by the speed with which capital owed is reinstated. In this context, the objective of this research is to analyze systems of repayment of a bank loan and thus determine the suitability of each method of depreciation. Mathematical financial procedures were used for the development of the case study, also in research applied the bibliographical synthesis in order to support the theoretical aspects of bank credit. The results of the case study, showed that, under the same conditions the German method of value of the loan, interest rate and pay periods, or decreasing fees it is more convenient than the French method, since a lower value is generated both interests and the final amount of the loan.