Análisis del impacto de la fluctuación cambiaria en las compañías importadoras y exportadoras en Colombia

Abstract

The purpose of this article is to analyze the impact of exchange fluctuation on the profits and cash flow of companies located in Colombia and that carry out import or export activities, in order to identify the main exchange risks, they face, based on current exchange protection mechanisms, develop effective risk management strategies and improve financial decision-making. From the beginning of the Covid-19 pandemic to date, the behavior of the US dollar currency has had moments in favor and against importers and exporters, for which reason these companies have had to use internal strategies to try to put faced with this situation, for which the implementation of exchange rate hedging mechanisms has become more common and therefore the alternatives that exist for these companies that have been the most affected by this situation must be clear.