Examinando por Materia "Simulaciones y valor de las empresas"

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    Desarrollo de una política de gestión del riesgo cambiario : caso aplicado a una organización importadora colombiana
    (Universidad EAFIT, 2025) Salazar Bautista, Iván Esteban; Alonso Villamil, Fernando
    Cosalco Colombia S.A.S. imports raw materials and equipment for distribution in the domestic flexographic industry. Generating obligations with third parties in foreign currency and a direct exposure to foreign exchange risk. This field work developed a Foreign Exchange Risk Management Policy in three stages: (1) identification and measurement of transaction, conversion and economic risks, through tools such as Net Flow Exposed, Net Position and Scenario Analysis; (2) definition of the foreign exchange policy, establishing objectives, indicators, exposure levels and hedging instruments, supported by a survey applied to the financial team; and (3) configuration of a governance structure for its implementation. As a result, a short position for the analyzed risk subcategories was evidenced and a conservative approach based on forward contracts was proposed. It was concluded that the policy designed responds to the needs of the organization and represents an alternative to mitigate foreign exchange risk.