Aplicación de herramientas financieras en proyectos de inversión: caso de empresa productora de chocolates artesanales.

Abstract

Introduction. The use of financial tools in investment projects is important in determining their viability in the market. Objective. To apply financial tools in the Industrial Company "CHOKOLA" S.A., by means of the calculations of: Minimum Annual Rate of Return (MARR), Net Present Value (NPV), Investment Recovery Period (IRP), Internal Rate of Return (IRR) and Benefit-Cost Ratio (B/C), for the determination of its feasibility in the market. Materials and methods. The methodology has an analytical approach comprising the bibliographic review of the main terms related to the subject, such as: financial management and its importance, financial tools, capital budget and financial evaluation criteria, and a quantitative approach comprising the development of a practical case of the application of these criteria in the Industrial Company "CHOKOLA" S.A. in conjunction with the capital budget and financial statements. Results. The application of the financial tools determined that the project meets the evaluation criteria in a favorable way for the investor. Conclusion. Based on the results obtained in the financial evaluation, it was concluded that the implementation of this investment project is feasible.