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Nuevos y viejos criterios de rentabilidad que concuerdan con el criterio del Valor Actual Neto

Author

Listed:
  • Joan Pascual

    (Universitat Autònoma de Barcelona)

  • Emilio Padilla

    (Universitat Autònoma de Barcelona)

Abstract

El análisis de criterios clásicos de rentabilidad, como la Tasa Interna de Rendimiento o el Cociente Beneficio/Coste, revela que, contra lo que se suponía, concuerdan con el criterio Valor Actual Neto si se aplican correctamente. Lo mismo ocurre con los viejos criterios Valor Final Neto y Anualidad Equivalente y los nuevos Demora Máxima de Beneficios y Plazo de Recuperación de Costes. Se demuestra, además, que para elegir entre dos proyectos mutuamente excluyentes, la aplicación de los criterios citados al proyecto diferencia o incremental es una condición suficiente para que exista concordancia con el criterio Valor Actual Neto

Suggested Citation

  • Joan Pascual & Emilio Padilla, "undated". "Nuevos y viejos criterios de rentabilidad que concuerdan con el criterio del Valor Actual Neto," Working Papers 201007, Departament Empresa, Universitat Autònoma de Barcelona.
    • Handle: RePEc:bbe:wpaper:201007
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    File URL: http://webs2002.uab.es/dep-economia-empresa/documents/10-7.pdf
    File Function: First version, 2010
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