Análisis de la eficiencia financiera a través de flujos descontados del centro de acopio de leche Jatari Guagra Pesiilo S.A.

Abstract

The objective of this case study is to carry out the analysis of financial efficiency through discounted cash flows from the Jatari Guagra Pesillo S.A. Milk Collection Center of the years 2016-2019 is an innovative topic, since this technique is normally used for the valuation of new projects, companies in progress and value for sale. Among the different methodologies used to perform the analysis of financial efficiency, the discounted flow method has been defined, whose historical data was collected from the company's financial documents, an interview was also carried out with the company's manager to obtain key data and necessary to understand the operation of the company. The calculation of the value of the company in the FC confirms that it is a company that generates sales and profits over time, therefore, its sale value at the end of the period would be $ 541,178.53, this value is the result of a proper management of company resources. The collection center is financially efficient, since it generates profitability that exceeds costs, even at current value, which is displayed in its NPV and in the IRR obtained from the cash flow.