IDEAS home Printed from https://ideas.repec.org/p/bbe/wpaper/1007.html
   My bibliography  Save this paper

Nuevos y Viejos Criterios de Rentabilidad que Concuerdan con el Criterio del Valor Actual Neto

Author

Listed:
  • Emilio Padilla
  • Joan Pasqual Rocabert

    (Department of Business Universitat Autónoma 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 Va lor 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

  • Emilio Padilla & Joan Pasqual Rocabert, 2010. "Nuevos y Viejos Criterios de Rentabilidad que Concuerdan con el Criterio del Valor Actual Neto," Working Papers 1007, Departament Empresa, Universitat Autònoma de Barcelona, revised Dec 2010.
  • Handle: RePEc:bbe:wpaper:1007
    as

    Download full text from publisher

    File URL: http://www.uab.cat/servlet/BlobServer?blobtable=Document&blobcol=urldocument&blobheader=application/pdf&blobkey=id&blobwhere=1345650667654&blobnocache=true
    File Function: Revised version, 2010
    Download Restriction: no
    ---><---

    Other versions of this item:

    More about this item

    Keywords

    nualidad Equivalente; Cociente Beneficio/Coste; Demora Máxima de Beneficios; Evaluación de Proyectos; Proyecto Diferencia; Tasa Interna de Rendimiento; Tiempo de recuperación de Costes; Valor Actual Neto; Valor Final Neto.;
    All these keywords.

    JEL classification:

    • D92 - Microeconomics - - Micro-Based Behavioral Economics - - - Intertemporal Firm Choice, Investment, Capacity, and Financing
    • Q28 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Government Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bbe:wpaper:1007. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Departament Empresa (email available below). General contact details of provider: http://158.109.224.4/webeco/plaes/RePEc/bbe/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.