TY  - JOUR 
TI  - Mediana empresa en Perú: una revisión de las prácticas de presupuesto de capital
PB  - Universidad Icesi
PY  - 2019
issn 0123-5923
AB  - 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.
KW  - Mediana empresa
KW  - Presupuesto de capital
KW  - Tasa de descuento
KW  - Flujo de caja
KW  - Perú
UR  - http://repository.icesi.edu.co/biblioteca_digital/handle/10906/84609
ER  -