Abstract
Now, the process of investments in the companies in general is focused in the risk of the investment. The use of the economic resources, in technology companies, obeys the same orientations, and the focus is in the permanent evaluation of the undertaken expenses compared with the expected benefits in the project. This work looked for to analyze the instruments used in the analysis of investments by the technology companies for new products. For so much, an exploratory study was accomplished, of bibliographical nature, with qualitative approach, accompanied of a case study in the small ones and averages companies of associated technology ACCEPTS her - Association Catarinense of Companies of Technology. The used instrument was application of a questionnaire on techniques of analysis of investments. With the structured data, it was made an analysis and interpretation of the results, identifying the criterion of decision that took to the companies opt her for such answers. He identified the instruments of analysis of investments more used by the technology companies when of the development of new products. Among them, the research pointed the Cash flow, as used. In fact, the cash flow is one of the instruments of easy application and use among the methods of analysis of investments.
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