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Tasa Contable de Retorno

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Tasa Contable de Retorno
UNIVERSIDAD DE SAN CARLOS DE GUATEMALA FACULTAD DE CIENCIAS ECONÓMICAS ESCUELA DE ESTUDIOS DE POSTGRADO MAESTRÍA EN ADMINISTRACIÓN FINANCIERA TRIMESTRE II

PRESUPUESTOS

TASA CONTABLE DE RENDIMIENTO (TCR)
CONCEPTO Y EJEMPLO DE APLICACIÓN

GUATEMALA, 08 DE NOVIEMBRE 2008

DOCENTE
Lic. Juan Carlos González Meneses

GRUPO DE TRABAJO
Edificio S12, Salón 202, Sección A

No. 1. 2. 3. 4. 5. 6. 7.

Apellidos Del Valle Del Valle Gómez Villagrán Hernández Castellanos Acajabón Pérez Gómez Fuentes Hernández De Los Santos Hernández Salazar

Nombres Cinthya Janneth Carlos Gabriel Mynor Enrique Rubén Julio César Andrés Mario René

TASA DE RENDIMIENTO CONTABLE
La Tasa de Rendimiento Contable (TRC) es uno de los métodos utilizados en la Presupuestación de Capital para la evaluación y determinación de la conveniencia de las decisiones de largo plazo relacionadas con inversiones de capital. Este método constituye una medida contable del ingreso dividido entre una unidad contable de inversión, donde comúnmente el denominador es la inversión inicial del proyecto. Es la razón de la utilidad neta promedio a la inversión inicial. También es conocida con el nombre de ROI (Retorno Sobre la Inversión). En ocasiones, se expresa el denominador como el aumento promedio en la inversión, en lugar del aumento inicial neto.

El nombre de método de tasa de rendimiento contable no es universal. Los sinónimos son: método de valor en libros, método de tasa de recuperación de activos, y método contable de recuperación de inversión. A diferencia del método de recuperación, el método TRC toma en cuenta la rentabilidad. Sin embargo, a diferencia del método VPN, el método TRC no descuenta las unidades monetarias futuras a una tasa mayor que las unidades monetarias actuales. La TRC pasa por alto el valor del dinero en el tiempo. Trata a las unidades monetarias futuras como iguales a las unidades monetarias actuales. Criterio de Decisión de la TRC Si la tasa contable de ganancia es

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