Valuación de un proyecto de inversión de la empresa “Marvin S.A.” mediante el van y la tir.

Abstract

Financial Management has become a useful tool for companies, managers and for all kinds of investors who have the opportunity to allocate capital in an investment project, which provides them with relevant information for decision-making. In different literature, several ways of conducting financial analysis have been identified, however the three best known and most used tools have been the Net Present Value (NPV), the Internal Rate of Return (IRR) and the Benefit/Cost Ratio (B/C). These three financial tools have been based on the loss of the value of money over time to identify whether the future values generated by an investment represent a profit or loss for the investor. In this research, a financial analysis was carried out through the NPV, IRR and B / C Ratio, taking into account a situation where a person has the opportunity to invest $ 350,000.00 and needed financial foundations to make a decision, having identified the problem? How do these financial tools influence financial decision making?. The objective was to determine the feasibility and viability of an investment project through the financial analysis of the NPV, the IRR, and the B / C Ratio, to improve decision-making. A cross-sectional methodology was applied, using the bibliographic review as a research technique, and in the end it was determined that it was not feasible or viable to make such an investment because it generated losses, it was not profitable and the benefits are not outweighed by the costs.