Aplicación del VAN y TIR como elementos clave para determinar la factibilidad de una inversión en la finca “Juana Fernández”.

Abstract

The present research work was focused on determining the net present value and the internal rate of return of the "Juana Fernandez" farm located in the canton of El Guabo, province of El Oro, in order to determine the economic feasibility of an investment in this business. For this purpose, a bibliographic review was carried out which made possible the contextualization of several authors regarding the economic evaluation of business innovation projects, concepts and criteria that were applied to provide a solution to this case study. By applying the formulas corresponding to each indicator, it was possible to determine that the investment is viable for its execution, since the benefits it generates satisfy the investor's requirements, which is to obtain an economic profitability. This document represents the importance of carrying out financial evaluations prior to the implementation of a project, in order to guarantee that the invested resources will represent a profit in the future.