Van y Tir como métodos de valoración de inversiones financieras para el estudio del arrendamiento de una camaronera.

Abstract

The objective of this research is to carry out a financial analysis through the methods of valuation of investments to measure the profitability of the lease of a shrimp farm, therefore the quantitative approach was used since this allowed to make the data collection, measurement or mathematical calculations that helped to the elaboration of a cash flow, which allowed us to use the VAN and the TIR as investment valuation methods which resulted in a VAN of $ 295,600.99 and an TIR of 13.89% higher than the discount rate The calculation of these investment valuation tools help determine what investing in a shrimp lease generated positive income to the investor which allowed them to cover the costs and expenses incurred in the production process.