Relationship between capital, weighted average cost of capital and country risk in the food industry

Chávez Díaz J.M.; Moncada Ochoa E.S.; Arbulú Pedro A. · Revista Venezolana de Gerencia (2025) · DOI: 10.52080/rvgluz.30.111.9

Resumen

This article analyzes financial valuation strategies in Peruvian food companies, focusing on the determination of the Weighted Average Cost of Capital for the year 2024. The objective of the research is to present the results of the calculation of the Weighted Average Cost of Capital in a food industry company, considering key factors such as the analysis of comparable companies and country risk, allowing better strategic decision making in the sector. The methodology used combines a quantitative approach, through the collection and analysis of financial statements of representative companies in the sector, with a contextual analysis based on macroeconomic projections and Peruvian market trends. Variables such as cost of debt, cost of equity and financing ratios were considered. The results show that the value of the weighted average cost of capital for the food company takes values from 8.292% to 8.354% depending on the comparable companies taken as a base. It is concluded that weighted average cost of capital measurements must take into account customized approaches so that decisions are made in identified contexts.

Instituciones: Universidad Nacional Mayor de San Marcos