Examinando por Materia "Gastos de capital"

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    Modelo de presupuesto de capital para la consolidación del grupo empresarial BIOS
    (Universidad EAFIT, 2019) Valencia Rodriguez, Carlos Leandro; Restrepo Tobon, Diego Alexander
    The best companies are characterized by having a clear strategy of capital allocation to investment projects. This strategy is deployed through capital budget processes that allow the company to respond opportunely and in an orderly manner to investment opportunities. For this reason, having an adequate capital budgeting process in the company takes on special relevance. This paper proposes a capital budgeting methodology for the BIOS GROUP, derived from best practices at an international level and adapted to the local context and the Group. The proposed process considers the following five stages: 1) identification of capital projects, 2) preparation and presentation of projects, 3) valuation and selection of projects, 4) 8 execution and 5) monitoring; with a very important milestone in the third stage where financial and non-financial criteria must be taken into account for decision making.