AVALIAÇÃO DE PEQUENOS NEGÓCIOS NO RAMO DE REFEIÇÕES LIGEIRAS

Abstract

It is known that valuation of small companies supports itself in very simple criterion, known as "multiple billing". In other words, traders and brokers in the industry base on the monthly movement of cash from small businesses to determine their value, multiplying the billing value by a number, the so-called multiple, thus finding a starting point for negotiation. This multiple varies depending on the type of business. Certainly this method should keep any relationship with the economic criteria used in more elaborate valuation procedures. This work initially present the main elements involved in the process of valuating a business. Then, are portrayed some concepts of value for its importance in the valuation process. This article presents the results of research done with brokers specialize in buying and sell business-related activities following: Cafeteria, Bakery, Pizza and Restaurant, proposing at the end a small model derived from multiple of that criterion.