ENTREPRENEURSHIP AND MARGINAL ANALYSIS OF INVESTMENTS

Authors

  • Nicko Alberto Gomero Gonzales Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru
  • Eduardo Alberto Montes Farro Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

DOI:

https://doi.org/10.15381/quipu.v18i35.3717

Keywords:

Emprendedores, inversiones, Valor Actual Marginal, Tasa Interna de Retorno Marginal, flujo de caja.

Abstract

It requires companies with solid skills to achieve sustainable positioning in global markets. The opening of markets requiresthe modernization not only large corporationsbut also small enterprises, which as we know it are becoming productive arms ofcountries, the modernization not only be technological, but also of knowledge, concepts of ideas, that is why in this article presents a theoretical model of corporate governancefor making investmentdecisions, which is called “Marginal Analysis of Investments’financial tool that leads to make the best investment decision under two mutually exclusive alternatives. If an entrepreneur has a going concern and would like to injectliquidity through investments, which would have to determine the added value that would generate this decision, if positive, the value of the business will experience a major improvement, a result that is obtained with the Marginal Model Investment.

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Author Biographies

  • Nicko Alberto Gomero Gonzales, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

    Doctor en Ciencias Económicas

  • Eduardo Alberto Montes Farro, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

    Egresado de Maestría en mención en Costos. Contador Público Colegiado Certificado.

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Published

2011-06-17

Issue

Vol. 18 No. 35 (2011)

Section

Original papers

License

Copyright (c) 2011 Nicko Alberto Gomero Gonzales, Eduardo Alberto Montes Farro

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 Quipukamayoc .

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

Gomero Gonzales, N. A., & Montes Farro, E. A. (2011). ENTREPRENEURSHIP AND MARGINAL ANALYSIS OF INVESTMENTS. Quipukamayoc, 18(35), 173-181. https://doi.org/10.15381/quipu.v18i35.3717