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

Detalhes bibliográficos
Autor(a) principal: Lima, Marcus Vinicius Andrade de
Data de Publicação: 2010
Outros Autores: Lima, Carlos Rogério Montenegro de, Dutra, Ademar, Lopes, Ana Lúcia Miranda
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Ciências da Administração
Texto Completo: https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2010v12n26p48
Resumo: 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.
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spelling Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flowAvaliação de micro e pequenas empresas utilizando a metodologia multicritério e o método do fluxo de caixa descontadoThis 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. Neste artigo é apresentada uma contribuição ao método do fluxo de caixa descontado utilizando a metodologia multicritério de apoio à decisão. Esta metodologia incorpora variáveis de natureza qualitativa e subjetiva ao método tradicional do fluxo de caixa descontado utilizado na avaliação de empresas. Para ilustrar o método proposto foi realizado um estudo descritivo de natureza exploratória aplicado a um multicaso. A intervenção foi em Micro e Pequenas Empresas (MPE) do ramo químico, farmacêutico e de turismo. Como resultado, o avaliador ajustou o preço do negócio levando em conta a resultante da mixagem entre as duas metodologias.Universidade Federal de Santa Catarina2010-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2010v12n26p4810.5007/2175-8077.2010v12n26p48Revista de Ciências da Administração; V. 12, n. 26, janeiro/abril de 2010; 48-712175-80771516-3865reponame:Revista de Ciências da Administraçãoinstname:Universidade Federal de Santa Catarina (UFSC)instacron:UFSCporhttps://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2010v12n26p48/17402Lima, Marcus Vinicius Andrade deLima, Carlos Rogério Montenegro deDutra, AdemarLopes, Ana Lúcia Mirandainfo:eu-repo/semantics/openAccess2022-11-21T14:12:52Zoai:periodicos.ufsc.br:article/14079Revistahttp://www.periodicos.ufsc.br/index.php/admPUBhttps://periodicos.ufsc.br/index.php/adm/oairevista@cse.ufsc.br||mfpcris@gmail.com||rca.cse@contato.ufsc.br2175-80771516-3865opendoar:2022-11-21T14:12:52Revista de Ciências da Administração - Universidade Federal de Santa Catarina (UFSC)false
dc.title.none.fl_str_mv Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
Avaliação de micro e pequenas empresas utilizando a metodologia multicritério e o método do fluxo de caixa descontado
title Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
spellingShingle Valuation of micro and small enterprises using the methodology multicriteria and method of discounted cash flow
Lima, Marcus Vinicius Andrade de
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
author Lima, Marcus Vinicius Andrade de
author_facet Lima, Marcus Vinicius Andrade de
Lima, Carlos Rogério Montenegro de
Dutra, Ademar
Lopes, Ana Lúcia Miranda
author_role author
author2 Lima, Carlos Rogério Montenegro de
Dutra, Ademar
Lopes, Ana Lúcia Miranda
author2_role author
author
author
dc.contributor.author.fl_str_mv Lima, Marcus Vinicius Andrade de
Lima, Carlos Rogério Montenegro de
Dutra, Ademar
Lopes, Ana Lúcia Miranda
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.
publishDate 2010
dc.date.none.fl_str_mv 2010-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2010v12n26p48
10.5007/2175-8077.2010v12n26p48
url https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2010v12n26p48
identifier_str_mv 10.5007/2175-8077.2010v12n26p48
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufsc.br/index.php/adm/article/view/2175-8077.2010v12n26p48/17402
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Santa Catarina
publisher.none.fl_str_mv Universidade Federal de Santa Catarina
dc.source.none.fl_str_mv Revista de Ciências da Administração; V. 12, n. 26, janeiro/abril de 2010; 48-71
2175-8077
1516-3865
reponame:Revista de Ciências da Administração
instname:Universidade Federal de Santa Catarina (UFSC)
instacron:UFSC
instname_str Universidade Federal de Santa Catarina (UFSC)
instacron_str UFSC
institution UFSC
reponame_str Revista de Ciências da Administração
collection Revista de Ciências da Administração
repository.name.fl_str_mv Revista de Ciências da Administração - Universidade Federal de Santa Catarina (UFSC)
repository.mail.fl_str_mv revista@cse.ufsc.br||mfpcris@gmail.com||rca.cse@contato.ufsc.br
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