Resumen

PEREZ GONZALEZ, Kiara Indira. The ANPV (Adjusted Net Present Value) as a Platform for Strategic Financial Planning in Cuban Enterprises. Cofin [online]. 2018, vol.12, n.1, pp. 284-303. ISSN 2073-6061.

Interrelation between investment and financial decisions is a high relevant aspect for business finances from a strategic perspective. Therefore, the present paper shows a comprehensive analysis about Adjusted Net Present Value (ANPV), one of the most important financial elements regarding interrelation and, consequently, it includes making of good financial decisions in the long term. The research is focused in the exposition of the main aspects of the method in question, in order to demonstrate the method functions as the main platform for strategic financial planning in Cuban enterprises. Then the research is aimed to support the use of ANPV criterion in the financial planning process in the long term in Terminales Aéreas S.A enterprise (TT. AA., S.A.).

Palabras clave : Financing; investment; present value.

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