Bibliographic citations
Gómez, J., Santa, L. (2022). Efectos de la valorización en la continuidad de las empresas PYMEs en la zona industrial de Chorrillos, 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661354
Gómez, J., Santa, L. Efectos de la valorización en la continuidad de las empresas PYMEs en la zona industrial de Chorrillos, 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661354
@misc{renati/400695,
title = "Efectos de la valorización en la continuidad de las empresas PYMEs en la zona industrial de Chorrillos, 2020",
author = "Santa Cruz Hernández, Lucy Yanicza",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
The valuation of companies is a subject that covers several aspects in which several factors must be considered when carrying it out, since the determined value tends to vary according to the reasons that the interested parties have. In the context of COVID-19, an economic crisis was generated worldwide, which led many companies to close, especially small, and medium-sized enterprises (SMEs), which are the driving force of the Peruvian economy. Based on this, it is considered multiple methods to value a company in the community of the business, as well as there are several reasons why the management of a company request the valuation of these. The objectives of this research are to explain the main valuation methods that exist when a company is under the going concern hypothesis and when it is a situation of liquidation or cessation, as well as to analyze the main motive or reasons for valuing a company in the context of going concern or liquidation.
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