Inversión, innovación y sostenibilidad: un análisis económico y financiero en tiempos de pandemia en Suzano Papel e Celulosa

Autores/as

DOI:

https://doi.org/10.21680/2176-9036.2023v15n2ID33078

Palabras clave:

Pandemia de COVID-19; Suzano S.A.; Situación Económico-Financiera. Valuación.

Resumen

Objetivo: El presente caso tiene por objeto enseñar pero fomentar la discusión de las técnicas de valoración de empresas y sus contribuciones a las opciones relativas a la inversión en acciones. A través de caso didáctico, los alumnos podrán aplicar técnicas de valoración y discutir los supuestos que son fundamentales para la aplicabilidad de las metodologías de valoración.

Metodología: La metodología del caso mencionado es cuantitativa, ya que, a partir de modelos de evaluación empresarial, los alumnos evaluarán y analizarán los datos de las propuestas de la empresa para aplicar la mejor técnica de evaluación sobre la ética de la teoría financiera. A través de la valoración, los estudiantes podrán encontrar diferentes resultados dados los supuestos determinados para el análisis de la empresa.

Resultados: Con base en los datos, es posible hacer inferencias y proyecciones financieras de la empresa analizada y discutir la mejor técnica a ser utilizada, así como la factibilidad de invertir (o no) en la empresa analizada.

Contribuciones: Se espera que el citado caso de enseñanza sea un instrumento para la aplicabilidad de las técnicas de valoración en otras empresas y complemente la docencia en cursos de pregrado y posgrado en disciplinas relacionadas con finanzas y mercado de capitales.

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Biografía del autor/a

Lis Daiana Bessa Taveira, Federal University of Jequitinhonha and Mucuri Valleys – UFVJM

Master’s Degree in Accounting by the Multi Institutional Program UNB/UFPB/UFRN, Federal University of Jequitinhonha and Mucuri Valleys – UFVJM – Department of Accounting.

Mayra Martins, Federal University of Triângulo Mineiro (UFTM)

Master’s Degree in Accounting by the Federal University of Uberlândia (UFU), Federal University of Triângulo Mineiro (UFTM) – Payment Division

Lisia de Melo Queiroz, Federal University of Uberlândia (UFU)

PhD in Business Administration by FEA/USP – RP, Federal University of Uberlândia (UFU) – Department of Accounting Sciences.

Moises Ferreira da Cunha, Federal University of Goiás (UFG)

PhD in Accounting by FEA/USP, Federal University of Goiás (UFG) – Department of Accounting.

Citas

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Publicado

04-07-2023

Cómo citar

TAVEIRA, L. D. B. .; MARTINS, M. .; QUEIROZ, L. de M. .; CUNHA, . M. F. da . Inversión, innovación y sostenibilidad: un análisis económico y financiero en tiempos de pandemia en Suzano Papel e Celulosa. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 15, n. 2, 2023. DOI: 10.21680/2176-9036.2023v15n2ID33078. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/33078. Acesso em: 8 jul. 2024.

Número

Sección

Sección 7: Internacional (S7)