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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universidade Federal de Santa Catarina
2010-01-01
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| Series: | Revista de Ciências da Administração : RCA |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/adm/article/view/14079 |
| _version_ | 1797425173685600256 |
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| author | Marcus Vinicius Andrade de Lima Carlos Rogério Montenegro de Lima Ademar Dutra Ana Lúcia Miranda Lopes |
| 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 |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-03-09T08:12:14Z |
| format | Article |
| id | doaj.art-0b0d9352fe0a4b17b0af25ad3dae7fc8 |
| institution | Directory Open Access Journal |
| issn | 1516-3865 2175-8077 |
| language | English |
| last_indexed | 2024-03-09T08:12:14Z |
| publishDate | 2010-01-01 |
| publisher | Universidade Federal de Santa Catarina |
| record_format | Article |
| series | Revista de Ciências da Administração : RCA |
| spelling | doaj.art-0b0d9352fe0a4b17b0af25ad3dae7fc82023-12-02T23:09:05ZengUniversidade 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 |
| 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 |
| title | 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_short | 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 |
| topic | metodologia multicritério fluxo de caixa descontado balanço inventariado mpe |
| url | https://periodicos.ufsc.br/index.php/adm/article/view/14079 |
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