نموذج خصم التدفقات النقدية المتاحة كآلية لخلق القيمة في المؤسسة

الملخص EN

The concept of value creation have imposed himself as a general indicator of performance, and as a global measure of the efficiency of the strategic decisions.

Value creation has become in few years a basic element in the management culture of companies, therefore an important factor in modern company.

The model of discounted free cash –flows is considered as the most important and successful approach used to evaluate companies, however his application exceed the domain of valuation, to be used as mechanism to create value.

And this is taken up by this paper.