El flujo de efectivo como herramienta para el análisis financiero de un proyecto de arriendo de finca de banano convencional.

Abstract

In the development of the present case study, it was proceeded to analyze in a conceptual manner what is the cash flow, techniques of NPV (Net Present Value) and IRR (Internal Rate of Return) and sources of financing for investment projects of leasing of a conventional banana farm; therefore, the results of these two techniques allow to evaluate if the project is accepted or rejected. The main objective of the study is to identify the feasibility of the lease project of the conventional banana farm through the financial analysis of the cash flow State with the support of the VAN and TIR technique for efficient decision making. To achieve this work, it is necessary to define the concepts of project evaluation and cash flow; determine the segment of the bank suitable for financing, make a summary of the results of the VAN and IRR to identify if the project is accepted or rejected. The methodology of the quantitative and qualitative method was used, with the support of the financial administration that allowed to carry out the financial analysis and to conclude that the investment project is feasible; and, for this it is necessary to obtain a financing source where the interest rate, term, guarantee and requirements requirements are evaluated prevailing in the Banecuador as a public financial entity since it has a lower interest rate than other banks and is oriented to sustainable productive development.