Aplicación del van y tir como herramientas claves para determinar la viabilidad económica de un proyecto de emprendimiento.

Abstract

This research work is based on how important it was to conduct a financial study to assess whether a long-term investment project is economically viable, which is why we reviewed entrepreneurship literature, cash flow, profitability indicators such as current value net (NPV) and the internal rate of return (IRR), fundamental agreements to calculate and interpret the results obtained. The main objective of the work was to determine the net present value and internal rate of return through the application of mathematical calculations, establishing if an investment project obtains economic profitability, the methodology with quantitative approach was also used because formulas are used In order to calculate the profitability indicators, the type of bibliographic research was also used because it is the primary phase when any type of research is initiated because it helps to identify the most important scientific information and according to the topic and finally, the methodology was used descriptive because it allows analyzing the results obtained. Once the respective formulas of the profitability indicators were applied, it was determined that the result of the NPV is greater than zero, on the other hand, the result of the IRR produced a favorable result concluding that carrying out the investment project if it is economically viable for the company.