VALORACIÓN EMPRESARIAL MEDIANTE EL MÉTODO DE FLUJO DE CAJA DESCONTADO A LA IPS CLINICAL SPA CIRUGÍA PLÁSTICA & LASER LTDA., AÑO 2023

Abstract

In Colombia, the valuation of companies is of great importance and especially in small companies (SMEs). They do not have the capacity or knowledge to know what their strengths, weaknesses, threats and opportunities are. Information that is necessary to know its value for future sales, leverage or capital investment for new expansion projects. Under this order of Ideas, it is proposed: Determine the business value using the discounted cash flow method of the IPS Clinical SPA Cirugía Plástica & Laser LTDA, in order to make operating, investment and leverage decisions, which until now are unknown.

The research methodology used was the Discounted Cash Flow Method (DCF) as the basis for the financial valuation. Which is deductive type, with a quantitative paradigm.

The collection of information for the research was carried out through the financial statements of the fiscal year 2019-2023 of the company constitute the population sample. In addition, an interview was conducted with the company's financial managers to complement the information contained in the accounting documents. This allowed us to comply with what was outlined in the research, which were: carry out a financial diagnosis, develop the business valuation process using the discounted cash flow method and, finally, propose business strategies to senior management, which allows the organization and the sector in which it operates, improve decision-making, in changes focused on growth, sustainability, investment, operation, leverage, productivity, technology and quality. The aspects resulting from this implicit generate the creation of value over time, to satisfy the needs of its stakeholders.