Análisis de la Factibilidad Económica Financiera del Proyecto Turístico “Rehabilitación Hostal América”
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Fecha
2010-06-24
Autores
Eras Alfonso, Viviana
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Editor
Universidad Central "Marta Abreu" de la Villas
Resumen
Este Trabajo de Diploma se realizó en la Empresa Inversionista del Proyecto turístico “Rehabilitación Hostal América”, con el objetivo de evaluar económica y financieramente dicho proyecto que ya se encuentra en ejecución.
Cuenta con un primer capítulo en el que se realizó una profunda revisión bibliográfica, donde se hace énfasis en el concepto de proyecto de inversión, así como en las etapas y clasificaciones de los mismos. Se expresa de manera clara qué es la Evaluación de Proyectos y se hace referencia al uso y contenido de las principales herramientas que se utilizan a la hora de evaluar un proyecto desde el punto de vista económico – financiero, las cuales serán de gran utilidad para el trabajo a realizar, y por último cuenta con una importante síntesis de los procesos inversionistas cubanos en la actualidad.
Posteriormente un segundo capítulo donde se dan a conocer las especificidades de la contabilidad hotelera, así como las principales características de la Entidad Inversionista, como del proyecto en sí, incluyendo además, obras inducidas, ingeniería del proyecto y la programación del mismo.
Por último un tercer capítulo donde se esclarecen los principales apuntes al presupuesto de proyecto turístico “Rehabilitación Hostal América” y la aplicación de las principales herramientas para evaluar los proyectos económica y financieramente desde el Enfoque del Proyecto en sí y desde el Enfoque del Capital Propio, y teniendo en cuenta el resultado obtenido se concluye que el proyecto desde el Enfoque del Proyecto en sí no es factible y desde el Enfoque del Capital Propio sí existe factibilidad en dicha inversión tanto para la empresa como para el país.
This Work of Diploma was carried out in the Company Investor of the Project Rehabilitation Inn America", with the objective of evaluating economic and financially this project that it is already in execution. It has a first chapter in which was carried out a deep bibliographical revision, where emphasis is made in the concept of investment project, as well as in the stages and classifications of the same ones. It is expressed in a clear way what the Evaluation of Projects is and reference is made to the use and content of the main tools that are used when evaluating a project from the economic point of view - financial, which will be of great utility for the work to carry out, and lastly bill with an important synthesis of the processes Cuban investors at the present time. Later on a second chapter where they are given to know the specificities of the hotel accounting, as well as the main characteristics of the Entity Investor, as of the project in yes, also including, you work induced, engineering of the project and the programming of the same one. Lastly a third chapter where the main notes are clarified to the budget of project Rehabilitation Inn America and the application of the main tools to evaluate the economic projects and financially from the Focus of the Project yes and from the Focus of the Own Capital, and keeping in mind the obtained result you concludes that the project from the Focus of the Project yes it is not feasible and from the Focus of the Own Capital yes feasibility exists in this investment as much for the company as for the country.
This Work of Diploma was carried out in the Company Investor of the Project Rehabilitation Inn America", with the objective of evaluating economic and financially this project that it is already in execution. It has a first chapter in which was carried out a deep bibliographical revision, where emphasis is made in the concept of investment project, as well as in the stages and classifications of the same ones. It is expressed in a clear way what the Evaluation of Projects is and reference is made to the use and content of the main tools that are used when evaluating a project from the economic point of view - financial, which will be of great utility for the work to carry out, and lastly bill with an important synthesis of the processes Cuban investors at the present time. Later on a second chapter where they are given to know the specificities of the hotel accounting, as well as the main characteristics of the Entity Investor, as of the project in yes, also including, you work induced, engineering of the project and the programming of the same one. Lastly a third chapter where the main notes are clarified to the budget of project Rehabilitation Inn America and the application of the main tools to evaluate the economic projects and financially from the Focus of the Project yes and from the Focus of the Own Capital, and keeping in mind the obtained result you concludes that the project from the Focus of the Project yes it is not feasible and from the Focus of the Own Capital yes feasibility exists in this investment as much for the company as for the country.
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Palabras clave
Turismo, Tourism, Evaluación Económica, Evaluación Financiera, Inversión, Contabilidad Hotelera, Rehabilitación Hostal América