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This article presents the results in calculating the Cost of Capital in a company that doesn’t trade its shares on the stock exchange in Colombia. The used data and the methodology were applied to financial ratios on 2008 and 2009. The used technique permitted to obtain the minimum return demandable of the studied company’s assets, to return the profitability demands that the investors agents make. The present study established the parallel between this return and the profitability assets; the return of the patrimony and the indexes at the local, state and national order, for companies in the same productive sector of the analyzed company.

Cálculo del costo de capital en empresas que no cotizan en la bolsa de valores colombiana