Examinando por Materia "Contabilidad de cobertura"

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    Ítem
    Estrategias con instrumentos financieros para mitigar el riesgo cambiario en el sector farmacéuticos animal en Colombia
    (Universidad EAFIT, 2023) Pérez Gómez, Fredy Herney; Arias Sánchez, Juan Manuel
    This work seeks to evaluate and model, using descriptive statistics and econometric methods, the viability of strategies that mitigate the effects caused by exchange risk that impacts the liquidity and continuity over time of organizations. For this case study, the focus will be on the pharmaceutical laboratories of the animal sector in Colombia, based on the change exposure you have due to the composition of their operational structure, which becomes a critical point for its financial and operational performance. The development of this field case will focus on the review of a statistical method applied in Excel where the different financial instruments used in Colombia, such as Forward, futures and others, will be evaluated using an econometric model; validating its economic and accounting application, which must be aligned with the normal ones currently accepted for hedge accounting according to International Standard, the result will validate which actions will be indicated to implement and have a lower level of exposure to currency risk for these companies in Colombia, the date range is from January 2015 to 2021 years of greatest devaluation recorded between the peso versus dollar pair.