Aplicación del Método del Ideal de Referencia para evaluar empresas listadas en el Mercado de Valores de Buenos Aires

In this article we present a global index of the economic and financial performance of argentine companies listed on the Buenos Aires stock market, obtained by applying the Reference Ideal Method (RIM). The 47 companies were analyzed in terms of 8 ratios calculated from financial statements publishe...

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Detalles Bibliográficos
Autores principales: Funes, Mariana, Guevel, Hernán Pablo, Racagni, Josefina, Chiaramonte, Mauricio
Formato: Artículo revista
Lenguaje:Español
Publicado: Escuela de Perfeccionamiento en Investigación Operativa 2021
Materias:
RIM
Acceso en línea:https://revistas.unc.edu.ar/index.php/epio/article/view/33196
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Sumario:In this article we present a global index of the economic and financial performance of argentine companies listed on the Buenos Aires stock market, obtained by applying the Reference Ideal Method (RIM). The 47 companies were analyzed in terms of 8 ratios calculated from financial statements published in the period 2012-2015 and grouped into 5 activity sectors. RIM allowed modeling the value constraints that characterize some of the used ratios. The ideal reference intervals for each of them was performed on the basis of expert knowledge, taking into account the differences among the activity sectors. The obtained index allows reflecting the trend in the performance evolution of the companies and identifying the best in each sector, contributing to provide useful information to the investment decision-making process.