Effective decision-making requires economic analysis to be beneficial in a project environment. Producing effective economic decisions is based on various factors and methods, including payback period (PBP), internal rate of return (IRR), and net present value (NPV). Once projects are...

The author examines the methodological problems of using the most important criteria for evaluation of investment projects, based on discounted cash flows. The dependence of the NPV of the project of the price of the invested capital is studied. On its basis the author con-siders the main...

Este artículo de reflexión revisa conceptual y empíricamente las técnicas tradicionales de valoración, VAN (ValorActual Neto) y TIR (Tasa Interna de Rentabilidad). Se presenta un caso práctico con aplicaciones de estas técnicas dirigidas a un portafolio de proyectos de inversión que...