Valuación de un proyecto de inversión aplicando el método costo-beneficio.

Abstract

Companies that want to invest in a business idea are not willing to jeopardize their money, therefore, they see the traditional way of evaluating a project obsolete, which is why more realistic studies are carried out than with the help of methods financials allow to know, before investing the capital, if the project is beneficial. The objective of the research is to determine the valuation of an investment project by applying the cost - benefit ratio in order to know the economic profitability of the same. The methodology used is the descriptive one, because a mathematical-financial procedure was performed to determine the valuation of an investment project with information on the future cash flows of the investment project, and exploratory because the active interest of a banking institution to apply the current value (discount rate), in the flows of income and expenses. The result found in the valuation of the investment project through the application of the cost - benefit ratio with a discount rate of 16.06% is 1.09 which allowed to know that the commercial company project is viable and it is He accepted due to his positive interpretation, which for every dollar he invested, generated 0.09 cents of profitability.