Medición del riesgo del mercado y evaluación financiera de la empresa Altior Cía. Ltda., periodo 2012 -2018

Abstract

The purpose of this work is to measure the market risk of the company Altior Cía. Ltda., Through the CAMP financial asset valuation model. This, with the intention of showing the sensitivity to the volatility of external factors that affected the consulting firm's income and, therefore, the investor in the last years of analysis. For this, the organization was analyzed through different tools and methodologies that allowed us to know its behavior; being these and their results the following. In the first place, the evaluation matrices of external and internal factors were developed; which identified the key success factors that had an impact on the objectives of this organization, developed based on the political, economic, social, ecological and legal events that took place during the period 2012 - 2018. As the next tool, the financial evaluation revealed the good liquidity and limited solvency that this company has, also allowing comparison with other companies in the same sector. The financial ratio ROE allowed the calculation of the market risk through the beta coefficient formula, the equation of the line and the slope of the returns; thus demonstrating that Altior is not very sensitive to market volatility, making it less risky and presenting a low return to the investor.