The Model of Evaluation of Active Financial for Cost Benefit Analysis Required in Investments

Abstract

Considering the importance for both foreign investors and Cuban companies that operate tourism hotels, the Financial Assets Assessment Model (MEDAF) has been adapted to the specific conditions of the Cuban economy to determine the profitability required in tourism facilities. Within the service companies, tourist companies have certain complexities that must be considered in order to adapt to the conditions of the Cuban economy the aforementioned model and elements such as market segmentation have been introduced, since they do not correspond to one of the variables of the model that is the existence of a universal market for the whole economy. The results obtained allow the calculation of the coefficient that adjusts the risk rate to the specific characteristics of the different hotel facilities.