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http://dx.doi.org/10.14317/jami.2016.075

EOMETRIC ANALYSIS OF NET PRESENT VALUE AND INTERNAL RATE OF RETURN  

GABRIEL FILHO, L.A. (College of Science and Engineering, UNESP - Univ Estadual Paulista, Campus of Tupa, Mathematics Laboratory Applied and Computational)
CREMASCO, C.P. (College of Science and Engineering, UNESP - Univ Estadual Paulista, Campus of Tupa, Department of Biosystems Engineering)
PUTTI, F.F. (University of Rosario Jose Vellano - UNIFENAS, Department of Agricultural Sciences)
GOES, B.C. (College of Science and Engineering, UNESP - Univ Estadual Paulista, Campus of Tupa, Mathematics Laboratory Applied and Computational)
MAGALHAES, M.M. (College of Science and Engineering, UNESP - Univ Estadual Paulista, Campus of Tupa, Mathematics Laboratory Applied and Computational)
Publication Information
Journal of applied mathematics & informatics / v.34, no.1_2, 2016 , pp. 75-84 More about this Journal
Abstract
The objective of this work is to perform a geometric analysis of the net present value (NPV) and Internal Rate of Return (IRR), defining analytics and in verifying the relationship between geometric properties of such functions. For this simulation, was used the values of the cash flows for each period identical and equal to US$ 200.00 cash, the initial investment US$ 1,000.00 and investments of each identical and equal to US$ 50.00 period. In addition, the discount rate and time were considered a maximum of 2 years (24 months) at a rate between 0 and 100%. The geometric analysis of the characteristics obtained from the expressions of the Net Present Value and Internal Rate of Return possible to observe that besides the analytical dependence between these quantities , the geometric relationships are relevant when studied in relation to the zero NPV and expressed a great contribution the sense of a broad vision for the administrator in the analysis of analytical variables that in uences the balance sheet of the company.
Keywords
Analytics; Financial statements of the company; Appropriate interest rate;
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