Propuesta de un proyecto de inversión y aplicación del presupuesto de capital con herramientas financieras.

Abstract

The capital budget is an instrument that serves to make decisions, taking as a reference the methods to evaluate the investment projects so that the company can achieve the proposed goals. Currently, it is necessary to invest by carrying out a feasibility study, to obtain confidence in the investment that is being made. A feasibility study is the fundamental pillar for management to make sound decisions about investments taking into account financial methods of investment projects such as Net Present Value (NPV), Internal Rate of Return (IRR), and recovery period of investment (PRI). The objective of the present investigation is to analyze the financial methods as an instrument of valuation of the capital budget by means of the application of the Net present value (NPV), Internal rate of return (IRR), and period of recovery of investment (PRI), for determine the feasibility of an investment project of the company ARCOFISH in 2017-2021. This research is based on the application of formulas of financial methods of investment projects aimed at the company ARCOFISH, which is a company dedicated to the production and marketing of freshwater trout called rainbows, whose project is developed for 5 years using resources such as facilities, maintenance, food, trout, evidencing their costs and performing the respective calculations for a better understanding of their feasibility.