Alternativas para el Cálculo del Tjanto Efectivo Anual en Operaciones a Corto Plazo

The objective of this paper is to establish a model making possible the obtaining of the effective rate of return/cost, which implicitly rules the short-term financial opeations, in such a way that being possible comparing among different alternatives, although even these ones suppose different duration and also considering initial financial regulation by means of simple financial law. In relation with the above mentioned, another objetive is to analyze the used valuation moment incidence and other approaches used in practice, as for instance the mean solution in order to calculate the effective rate or return/cost.