The discipline of the valuation of companies allows to determine the value and the risks associated to any type of economic entity through the use of diverse financial tools; Specifically, the Capital Assets Valuation Model CAPM stands out. However, this model has several limitations that prevent the risk betas estimated in a general way from being useful for all types of companies. The present investigation was responsible for building an own index of microenterprises in Mexico to determine the respective beta risk coefficient for five branches belonging to the sector of temporary accommodation services and food and beverage preparation, which stands out for its number of establishments at the national level. The results generated allowed obtaining the five beta coefficients for each one of the selected branches, in such a way that said factors can be applied in a valid and effective way for the determination of the value and risks of companies belonging to these economic branches, constituting an alternative of valuation to obtain more and better financial resources.