Metodología de valoración para empresas pequeñas


Authors

  • Leonel Arias Montoya
  • Liliana Margarita Portilla
  • Sergio Augusto Fernández Henao

DOI:

https://doi.org/10.22517/23447214.3225

Abstract

La valoración de empresas es un tema de interés a todo nivel y en todo momento, ya sea para vender la totalidad del negocio, parte de él o para liquidarlo, por esta razón se propone una metodología clara y sencilla que comienza con el análisis del desempeño pasado y sus proyecciones a futuro para seguir con la valoración propuesta por medio de la herramienta flujo de caja descontado colocando interés en la determinación del costo de capital de la firma como punto clave para lograr la valoración propuesta.

Downloads

Download data is not yet available.

Downloads

Published

2008-08-30

How to Cite

Arias Montoya, L., Portilla, L. M., & Fernández Henao, S. A. (2008). Metodología de valoración para empresas pequeñas. Scientia Et Technica, 2(39). https://doi.org/10.22517/23447214.3225

Issue

Vol. 2 No. 39 (2008)

Section

Industrial

License

Copyrights

The journal is free open access. The papers are published under the Creative Commons Attribution / Attribution-NonCommercial-NoDerivatives 4.0 International - CC BY-NC-ND 4.0 license. For this reason, the author or authors of a manuscript accepted for publication will yield all the economic rights to the Universidad Tecnológica of Pereira free of charge, taking into account the following:

In the event that the submitted manuscript is accepted for publication, the authors must grant permission to the journal, in unlimited time, to reproduce, to edit, distribute, exhibit and publish anywhere, either by means printed, electronic, databases, repositories, optical discs, Internet or any other required medium. In all cases, the journal preserves the obligation to respect, the moral rights of the authors, contained in article 30 of Law 23 of 1982 of the Government Colombian.

The transferors using ASSIGNMENT OF PATRIMONIAL RIGHTS letter declare that all the material that is part of the article is entirely free of copyright.  Therefore, the authors are responsible for any litigation or related claim to intellectual property rights. They exonerate of all responsibility to the Universidad Tecnológica of Pereira (publishing entity) and the Scientia et Technica journal. Likewise, the authors accept that the work presented will be distributed in free open access, safeguarding copyright under the Creative Commons Attribution / Recognition-NonCommercial-NoDerivatives 4.0 International - https://creativecommons.org/licenses/by-nc-nd/4.0/deed.es license.