The evaluation of investment projects: a financial perspective

Abstract

Nowadays, the presentation of any idea with the purpose of satisfying a human need requires financial resources that allow it to become a reality. In order to go to the investors it is necessary of the advice of specialized professionals that help them to turn that idea into an explicit tool in a document in which the basic and logical criteria to be creditor to the resources are determined, bearing in mind that the investors will verify if their money will be able to be recovered and in what time for this way to give its acceptance. For this reason project evaluation has become a tool of continuous use among investors at the time of accepting or rejecting an idea, since they are not only based on the innovation of the idea but on the financial factor that is expressed in the project, for this reason in universities project evaluation is an important axis of some disciplines that ultimately must create, improve or innovate something. The purpose of this article is to identify the main methods used to carry out the evaluation of a project from the financial point of view.