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espanolEl objetivo del articulo es analizar los principios de valoracion economica fundamentados en la teoria financiera aplicados en las pequenas y medianas empresas Pyme de Maracaibo- Venezuela. Para desarrollarlo, se diseno una investigacion descriptiva-analitica, de campo. La poblacion estuvo constituida por 15 Pymes del sector transporte de carga pesada, ubicadas en Maracaibo. La informacion obtenida fue contrastada con la opinion de analistas del sector financiero del contexto estudio. Se establecio que las empresas observadas utilizan tecnicas de valoracion de tipo historico, basadas en los principios de liquidez y rendimiento. Los analistas y consultores indicaron que la informacion financiera suministrada por las Pymes, no resulta adecuada para aplicar metodos dinamicos basados en los principios financieros y que generalmente sus dictamenes no coinciden con las expectativas de los empresarios. Se concluye, que las pymes transportistas aplican modelos de valoracion financiera no apropiados en el entorno venezolano y no utilizan metodos para evaluar el riesgo. EnglishThe objective of this paper is to analyze the principles of economic valuation based on financial theory applied in the small and medium enterprises of Maracaibo- Venezuela. To develop it, a descriptive- analytical, field research was designed. The population was constituted by 15 SMEs of the sector of heavy load transport, located in Maracaibo. The information obtained was contrasted with the opinion of analysts of the financial sector of the study context. It was established that the observed companies use valuation techniques of a historical nature, based on the principles of liquidity and performance. Analysts and consultants indicated that the financial information provided by SMEs is not adequate to apply dynamic methods based on financial principles and that their opinions generally do not match the expectations of entrepreneurs. It is concluded that SME carriers apply non-appropriate financial valuation models in the Venezuelan environment and do not use methods to assess risk.

Principios de valoración económica fundamentados en la teoría financiera: estudio en Pyme transportistas Maracaibo-Venezuela