Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow

Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow

This paper presents a contribution to the method of discounted cash flow methodology using multicriteria decision aid. This methodology incorporates qualitative variables and subjective to the traditional method of discounted cash flows used in valuation companies. To illustrate the proposed method...

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Main Authors: Marcus Vinicius Andrade de Lima, Carlos Rogério Montenegro de Lima, Ademar Dutra, Ana Lúcia Miranda Lopes
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2010-01-01
Series:Revista de Ciências da Administração : RCA
Subjects:
metodologia multicritério
fluxo de caixa descontado
balanço inventariado
mpe
Online Access:https://periodicos.ufsc.br/index.php/adm/article/view/14079
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spelling doaj-0b0d9352fe0a4b17b0af25ad3dae7fc82020-11-25T01:59:05ZporUniversidade Federal de Santa CatarinaRevista de Ciências da Administração : RCA1516-38652175-80772010-01-011226487110.5007/2175-8077.2010v12n26p4811492Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flowMarcus Vinicius Andrade de Lima0Carlos Rogério Montenegro de Lima1Ademar Dutra2Ana Lúcia Miranda Lopes3UNISULUNISULUNISULUFMGThis paper presents a contribution to the method of discounted cash flow methodology using multicriteria decision aid. This methodology incorporates qualitative variables and subjective to the traditional method of discounted cash flows used in valuation companies. To illustrate the proposed method was a descriptive study of exploratory nature applied to a multicase. The intervention was in Micro and Small Enterprises (MSE) from the chemical, pharmaceutical and tourism. As a result, the appraiser set the price of the business taking into account the result of mixing between the two methodologies.https://periodicos.ufsc.br/index.php/adm/article/view/14079metodologia multicritériofluxo de caixa descontadobalanço inventariadompe
collection DOAJ
language Portuguese
format Article
sources DOAJ
author Marcus Vinicius Andrade de Lima
Carlos Rogério Montenegro de Lima
Ademar Dutra
Ana Lúcia Miranda Lopes
spellingShingle Marcus Vinicius Andrade de Lima
Carlos Rogério Montenegro de Lima
Ademar Dutra
Ana Lúcia Miranda Lopes
Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
Revista de Ciências da Administração : RCA
metodologia multicritério
fluxo de caixa descontado
balanço inventariado
mpe
author_facet Marcus Vinicius Andrade de Lima
Carlos Rogério Montenegro de Lima
Ademar Dutra
Ana Lúcia Miranda Lopes
author_sort Marcus Vinicius Andrade de Lima
title Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
title_short Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
title_full Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
title_fullStr Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
title_full_unstemmed Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
title_sort valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
publisher Universidade Federal de Santa Catarina
series Revista de Ciências da Administração : RCA
issn 1516-3865
2175-8077
publishDate 2010-01-01
description This paper presents a contribution to the method of discounted cash flow methodology using multicriteria decision aid. This methodology incorporates qualitative variables and subjective to the traditional method of discounted cash flows used in valuation companies. To illustrate the proposed method was a descriptive study of exploratory nature applied to a multicase. The intervention was in Micro and Small Enterprises (MSE) from the chemical, pharmaceutical and tourism. As a result, the appraiser set the price of the business taking into account the result of mixing between the two methodologies.
topic metodologia multicritério
fluxo de caixa descontado
balanço inventariado
mpe
url https://periodicos.ufsc.br/index.php/adm/article/view/14079
work_keys_str_mv AT marcusviniciusandradedelima valuationofmicroandsmallenterprisesusingthemethodologymulticriteriaandmethodofdiscountedcashflow
AT carlosrogeriomontenegrodelima valuationofmicroandsmallenterprisesusingthemethodologymulticriteriaandmethodofdiscountedcashflow
AT ademardutra valuationofmicroandsmallenterprisesusingthemethodologymulticriteriaandmethodofdiscountedcashflow
AT analuciamirandalopes valuationofmicroandsmallenterprisesusingthemethodologymulticriteriaandmethodofdiscountedcashflow
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