%0 Journal Article 
%T Mediana empresa en Perú: una revisión de las prácticas de presupuesto de capital
%D 2019
%@ 0123-5923
%U http://repository.icesi.edu.co/biblioteca_digital/handle/10906/84609
%X The objective of this article is to know what are the techniques used by medium-sized companies to evaluate their investment projects,
and in this way to determine if there is a gap between theory and practice. In addition, we sought to identify which characteristics of
the company and its general manager influence the use of these techniques. For this, a survey was elaborated and applied to 126
medium-sized companies in the department of Piura (Peru). Based on this, it was found that a large part of the sample uses at least
one technique where cash flows are discounted, which is supported by the theory; therefore, it is evident that the gap between theory
and practice is not very wide.
%K Mediana empresa
%K Presupuesto de capital
%K Tasa de descuento
%K Flujo de caja
%K Perú
%~ GOEDOC, SUB GOETTINGEN