Diffuse inference system for valuation of companies

Abstract

The objective of this research is to propose a tool based on diffuse logic that would allow its implementation in the valuation of companies, accepting the inclusion of non-quantitative variables and criteria that have not been included in said process. Initially, some of the main company valuation methodologies are explored, identifying the factors that have an impact on them. Then, they are established as supply for the tool proposed in this research work. Subsequently, the diffuse logic theoretical framework is presented, which is the basis of the mentioned tool. Then, the characteristics are established in diffuse terms of its own components, and several results are disclosed. The presented tool, apart from including
qualitative variables and supporting the investment decision-making
process, allows the follow-up of the management as it facilitates the measurement of the variations that some organizational decisions generate in the value of the company.