Metodología para la preparación, presentación y evaluación del presupuesto de inversión.

Abstract

The budgets are presented as the quantitative expression of the objectives of the company within a given period, which must be accompanied by strategies to carry out these purposes. It is conceived as a tool that is used in the planning process, where the projects that are considered profitable will be detailed and its long-term programming will be carried out. The objective of the work is to: Determine the process of preparation, presentation and evaluation of investment projects from the application of a case study, to apply the assessment tools to determine their profitability. The methodology of the research corresponds to a descriptive one, that is, it describes the situations analyzed as they are presented, also of a documentary nature, where sources of primary and secondary information were used, such as books, scientific publications that allow developing the topic. According to the results obtained in the cash flow in the case study. The net present value corresponds to a higher positive value, therefore it is estimated that the business activity is profitable. With regard to the IRR, the calculations show a profitability and turning the activity into a very profitable company.