Finanzas y contabilidad en minería: Evaluación económica de la empresa Cementos Pacasmayo

• Autores: Lizarzaburu B., Edmundo, Noriega, Luis, Alegre R., Miguel A., Gaspar F., Celeste, Ostos, Jhony
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Universidad ESAN
• Repositorio: ESAN-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.esan.edu.pe:20.500.12640/2980
• Enlace del recurso: https://hdl.handle.net/20.500.12640/2980
• Nivel de acceso: acceso abierto
• Materia: WACC; CAPM; Cost of debt; Beta; Discounted cash flow; Costo de deuda; Flujo de caja descontado; https://purl.org/pe-repo/ocde/ford#5.02.04

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.