Revistas de investigación UNMSM

CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS

Authors

  • Daniel Mavila Hinojoza Universidad Nacional Mayor de San Marcos. Lima, Peru
  • Ernesto Polar Falcón Universidad Nacional Mayor de San Marcos. Lima, Peru

DOI:

https://doi.org/10.15381/idata.v8i2.6178

Keywords:

Cash Flow, discount rate, VNA, TIR.

Abstract

Projects are assessed through different methods. The VNA and the TIR are the most used, being the crucial factors the cash flow and the discount rate. This article is aimed at making it clear what discount rate should be appropriate, taking into account the fund contributor criterion. We think that this subject has not been treated in depth by the respective theory.

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Author Biographies

  • Daniel Mavila Hinojoza, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Licenciado en Ciencias Contables. Profesor de la Facultad de Ciencias Contables, UNMSM.

  • Ernesto Polar Falcón, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Magíster en Administración y Finanzas. Profesor del Departamento de Gestión y Producción Industrial, UNMSM.

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Published

2005-12-30

Issue

Vol. 8 No. 2 (2005)

Section

Producción y Gestión

License

Copyright (c) 2005 Daniel Mavila Hinojoza, Ernesto Polar Falcón

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.

b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in the INDUSTRIAL DATA.

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

CASHFLOW AND DISCOUNTRATE FOR THE EVALUATION OF INVESTMENT PROJECTS. (2005). Industrial Data, 8(2), 023-027. https://doi.org/10.15381/idata.v8i2.6178