Valuación del proyecto de inversión por el método valor presente neto VPN y tasa interna de rendimiento TIR.

Abstract

In the modern era, it is very important for new and even established companies, and for people who want to start a business or project, who know the best way to invest their money in the execution of their new business or a new investment project to increase an established business, buy raw material, machinery, among others. The general objective of this essay is to determine the valuation of an investment project through the application and the methods Net Present Value (NPV) and Internal Rate of Return (IRR), in order to know its profitability of the acquisition of a machinery. The methodology used in the application of the case is the quantitative method, because numerical information of cash flows will be used, in order to reach the investment valuation that you want to make. According to the result, we observe that the acquisition of a new machine is not feasible, because the VPN is -5.083.81 and the IRR is -2.80%, which means that the acquisition of the new machinery does not generate any benefit, therefore, if the project were accepted, economic resources would be lost; In this case, the project is rejected so as not to put the capital of the investors at risk.