Examinando por Autor "Gaspar F., Celeste"

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    Finanzas y contabilidad en minería: Evaluación económica de la empresa Cementos Pacasmayo
    (Universidad de Los Andes, 2019) Lizarzaburu B., Edmundo; Noriega, Luis; Alegre R., Miguel A.; Gaspar F., Celeste; Ostos, Jhony
    The economic valuation consists on the economic studies of the country, sector and company, which allow the appraiser to exercise certain parameters or assumptions for the elaboration of a model that approximates the value of the company in the present value. In this research the methodology of valuation is explained in a practical way using as a proof the company Cementos Pacasmayo, where a cash flow model discounted to 10 years was presented and brought to present value using a discount rate (WACC) composed by the cost of debt and the cost of capital of the company mentioned.