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.