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Financial Valuation as a Strategy for Efficiency in Asset Management: The Case of Cooperativa Multiactiva COOMERCAP
Through the following document, business valuation is proposed not only as a technical exercise to determine a market price, but as a fundamental strategic tool to optimize efficiency in asset management, specifically applied to the social economy sector. The study takes the Cooperativa Multiactiva del Mercado Potrerillo ‘COOMERCAP,’ located in Pasto, Colombia, as its unit of analysis. The main objective is to integrate modern financial management concepts with the operational reality of cooperatives, demonstrating that knowledge of real value allows for more precise decision-making oriented toward sustainable growth.
The methodology employed is descriptive and analytical, based on a com-prehensive financial diagnosis of recent accounting periods. Ǫualitative and quantitative tools were applied, including the evaluation of liquidity, profitabi-lity, and indebtedness indicators, along with technical valuation models such as discounted free cash flow. The research addresses the problem of how the lack of technical valuation prevents solidarity organizations from identifying their critical value generation points and the real efficiency of their assets.
The results emphasize that valuation allows management to identify areas of resource underutilization and establish strategic improvement plans. In conclusion, it is established that financial valuation is a transversal axis that facilitates the transition toward international standards (IFRS), improves transparency toward members, and strengthens institutional competitive-ness. In this way, valuation becomes a dynamic management strategy that guarantees long-term financial and social sustainability for the entity.
