Examinando por Materia "FINANCIAMIENTO DE PROYECTOS"

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    Ítem
    Efectos de las normas de información financiera y fiscal en los modelos financieros para las obras de infraestructura vial de cuarta generación (4g) en Colombia
    (Universidad EAFIT, 2019) Cano Pérez, Andrés Camilo; Herrera Zapata, Isbelia Margarita; Valencia Posada Nicolás
    Road infrastructure works in Colombia are fundamental pillars of the economy, particularly the so-called 4G (2014-2021), which will allow the participation of private investors through the so-called "public-private partnerships" (PPP), a mechanism created by the Colombian State through Law 1508 of 2012. In 2014, Colombia adopted the convergence of Financial Reporting Standards based on international standards (IFRS) and, in 2016, with the structural tax reform (Law 1819) introduced, among others, modifications in the determination of income tax in the infrastructure concessions. These changes deserve financial attention and, therefore, the present work, previous normative analyzes, outlines and presents as conclusions the main effects in the project finance models for 4G infrastructure concessions and profitability for its investors.
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    Ítem
    Métodos de apalancamiento financiero de proyectos según su tipología
    (2018) Moreno Monsalve, Vanessa; Gómez Salazar, Elkin Arcesio
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    Ítem
    Viabilidad financiera de un proyecto de inversión a través del método de valoración de opciones reales : caso de un agente de carga internacional
    (Universidad EAFIT, 2019) Acevedo Hernández, Anyela Vanessa; Rodríguez Carvajal, Joana; Pareja Vasseur, Julián
    The objective of our research was to evaluate the financial viability for the startup of the international freight forwarding agent in the company under study, through the valuation method of real options. A quantitative study methodology was proposed with an exploratory and descriptive approach, and binomial trees were constructed for the options of abandonment, expansion and choice. The results indicate that the use of the real options methodology allowed to recognize and incorporate in the valuation the flexibility, the volatility of the variables and the risk, generating a more precise valuation compared with the results obtained by using the traditional methodology of discounting flows of box. The valuation with real options allowed to visualize impacts, results and the best scenario for making decisions.