Borges, Erivan FerreiraSilva, Felipe Oliveira Lins e2025-03-182025-03-182025-01-15SILVA, Felipe Oliveira Lins e. Valuation do Comércio Varejista X LTDA. utilizando a técnica de fluxos de caixa descontado. 2025. 25f. Orientação: Prof. Dr. Erivan Ferreira Borges. Monografia (Graduação) - Universidade Federal do Rio Grande do Norte, Centro de Ciências Sociais Aplicadas, Curso de Graduação em Ciências Contábeis. Natal, RN, 2025.https://repositorio.ufrn.br/handle/123456789/63040The main objective of this study was to calculate the value of Comércio Varejista X LTDA. To this end, the Discounted Cash Flow (DCF) methodology was used, which is one of the most accepted by specialists and academics as the best way to calculate the value of a company, and consists of estimating the Company’s future cash flows and bring them to present value, using a discount rate that reflects the risks and opportunity cost of the investment. In addition to the company’s value, an attempt was made to calculate functional multiples based on accounting indicators, as one of the parts of the analysis. These multiples enable a better understanding of the company’s financial structure and serve as support for its economic assessment. The aim was to carry out an in-depth and reliable assessment of the Company’s value, using financial data and respected market methodologies.ValuationFluxo de Caixa DescontadoDiscounted Cash FlowModelo de Precificação de Ativos Financeiros (CAMP)bachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS