Criterios de evaluación financiera para evaluar la factibilidad de proyectos de inversión del sector cacaotero en la ciudad de Machala.

Abstract

This research work is focused on determining the feasibility of an investment project of the cocoa sector in the city of Machala, through the application of investment evaluation criteria, such as Net Present Value (NPV), the Internal Rate of Return (TIR), Benefit/Cost Ratio (R B/C) and Investment Recovery Time (TRI). The theoretical framework of the research was developed, considering the descriptive and transversal method; For the support of the research, bibliographic sources were used, which specifies clarifying the proper contextualization of the topics to be treated throughout the study. Subsequently, the analysis of the different investment evaluation criteria was carried out, through financial mathematical analysis applying the respective formulas and examined above, therefore, it was concluded that the project is viable, given that the benefits established with the requirements necessary to affirm the profitability of the project. The determination of the case allows to know the necessary tools to determine the viability of a project, from the economic and financial point of view, and thus to make the pertinent decisions when investing in a business establish the necessary resources for said investment.