In this profesional sufficiency work, the recovery of Company Lacto S.A. will be carried out, with the purpose of comparing the value to be sold commercially against what should be worth if the cash flows brought to present value are considered; this will allow for future trading with interested investors for immediate sale. Do not consider in a sale the value of the money over time, could show an undervalued Company. Macroeconomic factors such as the national and international context for analyzing the outlook for economic activity, variables such as inflation rate, market risk, exchange rate developments, country risk, strategies used by the Company, relevant public information and news, were necessary source in the elaboration of assumptions, which provided the basis for a projection of future events that could affect the Company's cash flows. Accounting aspects, such as the financial...