2022-01-172022-01-172015-08ELIAS, Cíntia Oliveira; CUNHA, Moisés Ferreira da. Avaliação de empresas farmacoquímicas: um estudo de caso goiano sobre percepção de valor. Revista de Administração da UEG, Anápolis, v. 6, n. 2, p. 60-71, 2015.http://repositorio.bc.ufg.br/handle/ri/20183A value-based management, which is a tool of modern management, using companies’ valuation assumptions, has aimed to optimize the value of the entity. The pharmacological activity currently contributes to the leverage of GDP in Goiás presenting itself as the ideal object concerning value, to manage it is crucial in order to make the best business decisions. Companies that create value above the average of its competitors offer competitive advantage, what should reflect the ability of managers to make choices The quality of decisions, both in terms of investments, as well as of financing, guarantee the perpetuity and progress of the company to maximize its value to the owners. Thus, this research aimed to analyze the knowledge of managers regarding the assessment of value-based companies, the perception of value as well as their drivers. In order to achieve this goal, we used the methodology of the case study, using a questionnaire and interviews, with the aim of identifying some key points concerning the analysisof the perception of value. As a result, it was found that managers generally have a misconception about value.porAcesso AbertoGestão baseada em valorEmpresas farmocoquímicasValorAvaliação de empresasValue-based managementPharmacochemical companiesValueValuation of companiesArtigo