TY  - JOUR 
TI  - Prácticas de evaluación financiera de inversiones en Colombia
JO  - ESTUDIOS GERENCIALES;Vol. 31 No. 134  Enero/Marzo 2015
PB  - Universidad Icesi
PY  - 2015
issn 01235923
AB  - The main purpose of this study is to identify the capital budgeting practices in Colombia. The method
used to gather information was a questionnaire applied to 300 companies, using the data to perform
a statistical descriptive analysis, which highlights the net present value, the internal rate of return and
the benefit/cost ratio as the main criteria. An inferential analysis was conducted for the effect of several
company characteristics on a utilitarian variable called «proper use index». This analysis led to the conclusion
that the company size and the academic level of the decision makers are related to the criteria
and practices in the capital budgeting process.
KW  - Facultad de Ciencias Administrativas y Económicas
KW  - Producción intelectual registrada - Universidad Icesi
KW  - Estudios Gerenciales
KW  - Valor del dinero en el tiempo
KW  - Tasa interna de retorno
KW  - Beneficios
KW  - Evaluación financiera
KW  - Inversión
KW  - Colombia
UR  - http://hdl.handle.net/10906/77261
ER  -