Métodos contables de valoración de empresas

Abstract

Given the problems to assess the effectiveness and accuracy of the valuation of a company, applying accounting methods, a method is proposed for making such an assessment which is to make the assessment and subsequent analysis of the results obtained. The general objective was to determine whether the accounting methods of business valuation are effective and yield accurate data that can be consulted and between specific sought to conceptualize the different kinds of valuation methods, features, advantages and disadvantages and establish some of the benefits to maintain accurate data in a company. The methodology used in the article was exploratory type since it attempted to make an approach to the subject and analysis that is required is an exploration of the theme in history and concepts as well as consultation documents, theses among others. Finding that the value of a company, today, depends primarily on cash flow that the company will produce in the future, and cannot claim to value a company without having enough knowledge about it and on the sector in which it operates, concluding that the ability of valuing a company lies in applying the methods that are most appropriate per the characteristics of each situation.