Tesis
Valoración financiera a través del Método de Flujos de Caja descontados a la Fundación Unión de Organizaciones Campesinas de Salinas – FUNORSAL, período 2017 – 2019.
Fecha
2022-06-13Registro en:
Loza Arroyo, Sofía Natalí. (2022). Valoración financiera a través del Método de Flujos de Caja descontados a la Fundación Unión de Organizaciones Campesinas de Salinas – FUNORSAL, período 2017 – 2019. Escuela Superior Politécnica de Chimborazo. Riobamba.
Autor
Loza Arroyo, Sofía Natalí
Resumen
The present research has it aim to carry out a financial assessment of La Fundación Unión de Organizaciones Campesinas de Salinas - FUNORSAL, through an economic-financial analysis of the macro and micro environment factors, which affect the operation of the company, Within it establishes the SWOT analysis (Strengths, Weaknesses, Opportunities and Threats), which provides a scenario of the economic situation of the company. The financial analysis of the structure of the financial statements for the period 2017-2019, this allows to determine the composition of each accounting account and its representativeness within the Balance Sheet and Income Statement, this analysis allows determining the financial indicators of rotation, liquidity, profitability and indebtedness, useful information to determine the financial scenario of the company. The application of the discounted cash flow method makes it possible to establish the financial value of the Fundación Unión de Organizaciones Campesinas de Salinas - FUNORSAL, thanks to this dynamic valuation method, it can maintain control of the procedures by examining the elements of this method, the cost of capital determine as the rate used to discount the cash flows and the five-year cash flow projections, to establish the value of money over time and interpret the evolution of the foundation in the future. In view of the above, it is established that with the application of the discounted cash flow method, it is established that with the application of the discounted cash flow method, the current value of the company is $1,450,984.39, higher than the adjusted book value that appears in the financial statements. The application of this method, as an essential tool, it allows the correct orientation of managers in decision making and contributes to increase the profitability through financial strategies applied to the critical points found in the economic-financial analysis of the periods 2017, 2018 and 2019.