Valoración financiera de planificación hidráulica y sanitaria de proyectos Compañía Limitada; a través de la metodología de flujos de efectivo descontados y valor agregado económico para determinar su desempeño organizacional.

Abstract

The present research enables to determine the financial value of the company HIDROPLAN Cía. Ltda. (2021), according to the methodology of discounted cash flows. A descriptive study was proposed, supported by the analytical method of documentary sources, both conceptual and historical behavior, being the basis, the use of bibliographic material such as books, scientific articles, among others, as well as the future prospects of the company. Financial indicators suggested by the Superintendence of Companies were applied, which allowed to have a broad vision of the current situation of the company by establishing minimum and maximum benchmarks, resulting in the different policies and business strategies that are considered as a starting point and administrative and financial control of the company. When considering the historical information of its Income Statements, the findings reveal a minimum contribution in relation to the income generated, which infers as an inefficient result in terms of parameters related to income, cost and expense. On the contrary, when analyzing the historical Financial Position, it reveals reasonable balances. This is supported by the application of financial indicators; however, it is necessary to consider the use of deferred taxes in terms of liquidation.