Modelos de presupuestación de capital en finanzas corporativas y utilidad de los mismos
Contribuinte(s) |
Juárez, Fernando |
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Data(s) |
16/02/2016
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Resumo |
La siguiente investigación describe una aproximación teórica al tema de los modelos de presupuestación de capital, el objetivo fundamental se basa en comprender su enfoque e importancia al momento de tomar decisiones de inversión por parte de los directores de una empresa, así como de prever los efectos de esta en un futuro. Al respecto, y sobre la base de que los modelos de presupuestación de capital son herramientas para analizar posibles erogaciones de capital por parte de una empresa, es necesario para efectos del presente proyecto de investigación, definir sus diferentes modelos desde lo teórico y metodológico, explicando los diferentes conceptos relacionados con el tema. Así mismo, se explican algunos de los indicadores financieros utilizados en las compañías para medir y estimar la “salud financiera” de la empresa, además de puntualizar su impacto en la perdurabilidad de las entidades, lo cual permite dar una visión más general sobre la importancia que trasciende de los indicadores financieros, generando un impacto positivo en la evolución o crecimiento de la organización. En complemento, la investigación aborda la presupuestación de capital de manera particular aplicado en la gestión empresarial, sean estas privadas o públicas (estatal y gubernamental). En este sentido, se abordan conceptos elaborados por diferentes académicos en los que se exponen algunas aproximaciones respecto al posible mejoramiento de la presupuestación para los sectores a los que pertenecen determinadas entidades. Finalmente, se presenta de manera explícita las conclusiones que surgieron a lo largo de la construcción del documento de investigación, con el fin de dar cumplimiento concreto al objetivo general del trabajo, el cual constituye una respuesta a la pregunta de investigación que se enunciará en el desarrollo del documento. Universidad Del Rosario The research provides a theoretical approach to the capital budgeting models topic with the fundamental goal of understanding what they are, and their importance when making investment decisions by a company as well as to predict the effects in the future. In that way, the capital budgeting models are essentially tools to analyze potential capital expenditures by a company, it is necessary for this research project to define which are the different models and explain each one; in a theoretical and methodological level. Also, it is necessary to explain the different concepts related to the topic already mentioned for which we will make use of available theory in different literature sources were duly referenced in the corresponding section of this document. In addition, it was presented some of the financial indicators used in companies to not only measure or estimate their "financial health" but in order to show their impact on the sustainability of these and thus be able to give a broader view of the importance that transcends within these indicators to generate a positive impact on the development or growth of an organization. It is important to note that the research addressed the topic of capital budgeting in a particularly way as both private and public companies. In that way, it will be presented concepts developed by different academic actors with different approaches to the possible improvement of budgeting in these sectors. Finally, it was explicitly presented the conclusions that emerged over construction of the research paper, in order to give accomplish to the overall objective of the work in a response to the research question that will be enunciate some pages later. |
Formato |
application/pdf |
Identificador | |
Idioma(s) |
spa |
Publicador |
Facultad de Administración |
Direitos |
info:eu-repo/semantics/openAccess |
Fonte |
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Palavras-Chave | #Administración de empresas #Presupuesto #Finanzas corporativas #Administración financiera #Capital #658 #Budget #Capital #Corporation |
Tipo |
info:eu-repo/semantics/bachelorThesis info:eu-repo/semantics/acceptedVersion |