Herramientas financieras para evaluación y análisis de propuestas en una empresa productora de mascarillas quirúrgicas 2020.

Abstract

The financial evaluation tools include fundamental indicators to determine aspects of profitability, flow generation and cost control, the data of which is relevant data for proper decision making, as well as to minimize possible risks when choosing a certain investment option. In this sense, the objective of the research is: To evaluate proposals for a company that produces surgical masks, through the application of financial tools, to choose the best investment project based on the equivalent annual cost. For this, the quantitative approach was used as a study methodology, where mathematical and financial management procedures were used. For the project evaluation process, financial tools were used, such as: NPV, IRR, PRI, accounting profitability and CAE. The results of the investigative work demonstrated that the two projects presented favorable values in relation to NPV, IRR, PRI, accounting profitability, however, according to the project selection criteria based on the equivalent annual cost CAE, the best investment alternative is Project B, as it has a lower cost burden to execute the investment proposal. Therefore, in project analysis processes, it is advisable to use techniques that consider both the prospects for generating profits or cash flows, such as: net present value, internal rate of return, accounting profitability, payback period; and, approaches that involve the costs incurred to carry out an undertaking, such as the equivalent annual cost.