Maximizing the Entity’s Value Through Financial Balance Analysis From a Patrimonial Perspective
Maximizing the Entity’s Value Through Financial Balance Analysis From a Patrimonial Perspective

Summary/Abstract: The objectives of this article are to provide both a theoretical and practical understanding of the concepts of patrimony, financial balance, social capital, and goodwill; to determine the legal nature of patrimony; to identify its component elements; and to understand the role of financial balance analysis from a patrimonial perspective in the operation of an entity. The patrimony at the start of an entity’s activity is subject to changes due to cash flows during the financial period, as well as modifications in the value of patrimonial elements as a result of price dynamics, changes in stock prices, and the exchange rates of foreign currencies held. These factors influence profitability by either increasing or decreasing revenues, independently of the company’s efforts.

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