Implementación de modelos financieros en hojas de cálculo para la toma de decisiones de inversión

• Autor: Nizama Reyes, Mario Enrique
• Formato: artículo
• Fecha de Publicación: 2024
• Institución: Universidad Nacional de Frontera
• Repositorio: UNF-Aypate
• Lenguaje: español
• OAI Identifier: oai:ojs2.aypate.revista.unf.edu.pe:article/38
• Enlace del recurso: https://revistas.unf.edu.pe/index.php/aypate/article/view/38
• Nivel de acceso: acceso abierto
• Materia: Finanzas; Evaluación Financiera; Hojas de cálculo; Finance; Financial Assessment; Spreadsheets

The objective of this research was to implement financial models in spreadsheets for investment decision making. The research design was non-experimental, descriptive, bibliographic and documentary; therefore, there is no population, nor sample. The implementation proposal was oriented towards financial evaluation and the automation of four indicators was worked on, such as the Net Present Value (NPV), the Internal Rate of Return (IRR), the Cost Benefit Coefficient (CBC) and the Recovery Period (PR). Regarding the conclusions, it can be indicated in the first place that the implementation of automated financial models to evaluate an investment must start from the calculation of the four standardized indicators. Secondly, for the automation of the Net Present Value and the Internal Rate of Return, the most efficient is the use of the NAV and IRR functions respectively. It was also possible to conclude that for the optimization of the calculation of the Cost Benefit Coefficient and the Recovery Period, the most convenient is the implementation of formulas by the user.