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versión impresa ISSN 0124-8693
Resumen
RIASCOS HERMOZA, Julio César y MOLINA, Jesús Enrique. BRIEF CONSIDERATIONS ON BUSINESS VALUATION METHODS1. Tend. [online]. 2017, vol.18, n.2, pp.168-182. ISSN 0124-8693. https://doi.org/10.22267/rtend.171802.83.
Nowadays, determining the value of a business has gained significant importance in academic and business fields, as the understanding of the value of an organization has become a key tool for the management and marketing of a business. Accordingly, numerous methods have been developed in order to perform these kinds of practices. In this article, the most used and current methods in processes of business evaluation are revised, observing their strengths and weaknesses, with the aim of comparing them and determining that the discounted cash flow methods are the most adequate procedures to perform this type of analysis.
Palabras clave : valuation methods; business valuation; discounted cash flows.