Examinando por Materia "Ley 21 de 1982"

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    Valoración de empresa sin ánimo de lucro : caso Comfenalco Antioquia
    (Universidad EAFIT, 2019) Calle Ruiz, Oscar David; Sánchez Parra, John Mauricio; Vergara Garavito, Judith Cecilia
    The family compensation funds, within the development of their activities that promote the welfare of its affiliates, carry out programs and projects aimed at the social balance and well-being of the population they attend. Although they are non-profit entities, these corporations carry out both subsidized and self-affordable projects and programs, but sometimes they must resort to the financial system to request resources. Therefore, the family compensation funds must be considered as safe investments for the financial system or for a possible case of merge with another compensation fund. Through an exploratory research, with a quantitative approach, we seek to develop a valuation method that can be applied to the Family Compensation Funds that allows them to carry out an integral valuation that includes both the social component aimed at the subsidy and benefit of the affiliates, as well as the financial durability in time. Therefore, it will be sought to identify which methods of company valuation can be applied to non-profit entities, and then define which method of valuation is the most appropriate to apply to the family compensation funds. Finally, as a practical exercise, the chosen valuation method will be applied to the Family Compensation Fund Comfenalco Antioquia and conclude what are the specific conditions for the valuation of a Compensation Fund that are not applied with other types of companies. This research can be a guide for future investigations related to the valuation of other non-profit entities besides the family compensation funds.