El flujo de caja en la evaluación de proyectos inversión Cash flow in the evaluation of investment projects

Abstract

The objective of this research is to carry out a documentary review about the cash flow in the evaluation of investment projects, for this purpose the methodology used has a qualitative approach and the investigative process is descriptive - explanatory. As a result of research it can be indicated that when analyzing a project and ultimately deciding whether it is a good investment decision or not, one focuses on the expected cash flows associated with the project. These cash flows form the basis of the project's value, usually after implementing a discounted cash flow analysis method. The substantial information to carry out the cash flow projection is provided by studies such as: market, technical, organizational and financial. However, there is a high rate of ignorance about the preparation of cash flows and the purpose that this has for the evaluation of investment projects