Elementos de la valoración financiera en pequeñas y medianas empresas colombianas
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Fecha
2018
Autores
Salazar Araujo, Eduardo
Malagon, Fernando Meola
Lino, Juan Alfredo
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Editor
Universidad del Zulia
Resumen
El presente Artículo, tuvo como objetivo determinar los elementos de valoración financiera en pequeñas y medianas empresas Colombianas. Se sustentó en Porter (1985), Porter, y Kramer (2011) y ACCID (2009), entre otros. La investigación es de tipo descriptiva, no experimental, de campo. Se aplicó una entrevista estructurada. Sus resultados fueron que la mayoría de empresas valoradas por cualquiera de los métodos arroja valores sorprendentes, las metodologías incorporan al procedimiento el potencial de la empresa generando utilidades en el futuro a través del flujo de caja a perpetuidad, como también el valor de mercado de sus activos.
The purpose of this article was to determine the elements of financial valuation in small and medium-sized Colombian companies. It was based on Porter (1985), Porter, y Kramer (2011) y ACCID (2009), among others. The research is descriptive, not experimental, field. A structured interview was applied. Its results were that most companies valued by any of the methods yields surprising values, methodologies incorporate the potential of the company in the future by generating future profits through cash flow in perpetuity, as well as the market value of its assets.
The purpose of this article was to determine the elements of financial valuation in small and medium-sized Colombian companies. It was based on Porter (1985), Porter, y Kramer (2011) y ACCID (2009), among others. The research is descriptive, not experimental, field. A structured interview was applied. Its results were that most companies valued by any of the methods yields surprising values, methodologies incorporate the potential of the company in the future by generating future profits through cash flow in perpetuity, as well as the market value of its assets.
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Empresas, Valoración. EVA., Companies, Valuation. EVA.