Perspectivas de los criterios de evaluación financiera, una selfie al presupuesto de proyectos de inversión

The objective of this research is to propose a methodology of the teaching-learning process of financial evaluation criteria related to net present value, internal rate of return and period of recovery of the investment; Through the combination of theoretical foundations and the praxis that gathers all the information with steps to be carried out to evaluate an investment project in a way that is friendly to the teacher and student. We apply the learning method based on case study, the deductive and inductive methods, the methodology approach developed is quantitative -descriptive and the research modality is of a bibliographic type. The overall results are satisfactory, based on a methodology that favors the teaching -learning process, regarding the calculation of financial evaluation criteria.

• Autore principale: Soto Gonzàlez, Carlos Omar (author)
• Altri autori: Ollague Valarezo, Josè Kennedy (author), Arias Montero, Vicente (author), Bolivar Sarmiento, Carlos (author)
• Natura: article
• Pubblicazione: 2017
• Soggetti: Presupuesto de capital,riesgo, rendimiento, recuperación de la inversión.; Capital budget, risk, return, investment recovery
• Accesso online: https://doi.org/10.33890/innova.v2.n8.1.2017.357; https://repositorio.uide.edu.ec/handle/37000/3469