文章基本信息

标题：Valoración por el método de flujo de caja libre: finca bananera de Urabá
本地全文：下载
作者：María Camila Henao Vásquez ; Diego Andrés Caro Atehortúa
期刊名称：Apuntes Contables
印刷版ISSN：1657-7175
出版年度：2019
期号：24
页码：89-105
DOI：10.18601/16577175.n24.06
出版社：Facultad de Contaduría Pública
其他摘要：Banana production is fundamental in the economy of the Urabá region, it is necessary to be more technically and financially competitive, so a company valuation was carried out for an export banana farm located in this area, using the free cash flow methodology, using financial information for 2016 and 2017. A technical (production) and financial evaluation of the farm was carried out, the cash flow was projected and the present value of the farm was calculated. As a result, it was found that the farm has been improving its productive and financial indicators year after year, starting in 2019 the farm has a positive ebitda, henceforth this value is growing up to an amount of $ 1 068 383 797, being positive for the farm. After conducting the valuation process, it was found that the farm is valued on average $ 13 382 277 080,70 and maximum of $ 14 051 390 934,74.
关键词：análisis financiero;;proyección financiera;;valoración;;wacc;;capm