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1.1.3.1.1.1.1.2.5 Empresa Filial o División - Matriz
(cantidad fija recursos)
1.1.3.1.2 Técnica Gestión de Capitales
1.1.3.1.2.1 Maximizar Capital (Valor de la
Empresa y del Accionista)
1.1.3.1.2.1.1 Valor Presente Neto (VPN)
1.1.3.1.2.1.1.1 El valor actual neto (VAN) de una oportunidad de inversión es igual al valor presente de los flujos de
efectivo después de impuestos, menos los costos iniciales de inversión
1.1.3.1.2.1.1.1.1
1.1.3.1.2.1.1.1.2
1.1.3.1.2.1.2 Tasa Interna de Retorno (TIR)
1.1.3.1.2.1.2.1
1.1.3.1.2.1.2.2
1.1.3.1.2.1.2.3 • Si TIR r Se aceptará el proyecto (rentabilidad > a la mínima requerida).
1.1.3.1.2.1.2.4 • Si TIR r Se rechazará el proyecto (rentabilidad< a la mínima requerida).