Proposta de um modelo para determinação do custo de capital baseado em análise hierárquica

Diana Macêdo Matos and Heber José de Moura

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2003, vol. 7, issue 4, 119-139

Abstract: This paper consists of a proposal to evaluate closely held companies, by the use of Multiple-Criteria Decision Method in the calculation of the discount rate. It is intended here to expose an interdisciplinary methodology, based on the Theory of Decision, specifically through the application of the Analytical Hierarchy Process (AHP) in the estimate of the cost of equity. With AHP was possible to identify and to incorporate qualitative risk factors in the model, including qualitative and quantitative variables simultaneously in the process. Finally, this research tried to illustrate through a case study the application of the proposed methodology, by the valuation of a median closely held industry from the state of Ceará.

Date: 2003
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