Proposal for the valuation of SMEs in Colombia. A case study in the commercial and industrial sector
The objective of this article is to propose and apply a valuation method for SMEs in Colombia. A valuation methodology was designed based on the cash flow and was used in the Colombian companies of Carnes CJC S. A. S., Comercial Química Ltda. and Distrimarcas S. A. S. with information from 2002 to 2...
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Universidad Santo Tomás, Bogotá, Colombia