Criterios de evaluación financiera para determinar la factibilidad de proyectos de inversión en un negocio de emprendimiento.

Abstract

This research work fundamentally focused on the importance of evaluating investment projects or new entrepreneurial activities before executing them, through financial evaluation tools among which there is Net Present Value (NPV), Internal Rate Return (IRR), Benefit / Cost Ratio (R B/C) and Payback Time on Investment (TRI). The development of the work had a descriptive and documentary scope where the financial evaluation and each of the evaluation criteria were characterized with a theoretical support based on authors where then a practical case was developed in which each one of the formulas and concepts necessary to carry out the evaluation of the project and subsequent decision-making based on the results obtained. Once the resolution of the case was concluded, it was determined that the investment project was viable, since due to the analysis and the decision criteria it was identified that the benefits obtained generate profitability. After having concluded the work, it is possible to demonstrate the importance of knowing the financial tools necessary to carry out an evaluation in a project or undertaking that you want to venture into and thus be sure that benefits are obtained with the resources that are used.