Valoración económica financiera de la empresa mundo de papel del cantón Riobamba, provincia de Chimborazo, a través del método de flujo de caja descontados

Abstract

The purpose of this research work, called financial economic valuation of the company Mundo de Papel in Riobamba, province of Chimborazo, through the discounted cash flow method, was to determine the actual value of the organization. Tools such as the interview with the General Manager and surveys to internal customers were used to develop the research. Thanks to this information, it was possible to know the processes that were carried out and the deficiencies in the execution and results of these processes in such a way it was known what the idea that the workers had of the financial issue in the company and the position of the top management concerning the investigative theme raised. Therefore, a situational diagnosis was made to determine the internal and external factors that affect the operation of the organization, and an analysis and interpretation of the financial statements was made, which served to know in detail the severe financial problems that Mundo de Papel maintains. In addition, the economic and financial valuation of the organization was carried out using formulas based on actual financial data such as inflation in Ecuador, Ecuadorian government bonds, U.S. treasury bonds, and the beta of the commercial sector, among others, resulting in a value of the company based on discounted cash flow in the year 2021 of $ 111,044.85, as opposed to the valuation with the traditional method which in the year 2021 was $ 37,751.83. Finally, financial strategies were determined to improve the organization's key economic indicators. In conclusion, it is determined that the financial-economic valuation through the discounted cash flow method allowed the company to revalue itself or, at the same time, to know its real value and, in the same way, the application and execution of the financial strategies will have the purpose of improving the profitability of the organization in the next five years.