DIŞ TİCARETTE KUR RİSKİ YÖNETİMİ: TEMSİLİ BİR TÜRK DIŞ TİCARET FİRMASI İÇİN UYGULAMA ÖRNEKLERİ

Yıl 2013, Cilt: 5 Sayı: 9, 93 - 112, 13.01.2014

Fatih Çiftci , Rıfat Yıldız

Öz

Bu çalışmada vadeli dış ticaret işlemleri neticesinde açık döviz pozisyonu ile karşı karşıya kalan dış
ticaret firmaları bakımından kur riskinin nasıl daha etkin olarak yönetilebileceği konusuna
odaklanılmaktadır. Çalışmada öncelikli olarak kur riski ile ilgili bazı olgular tanımlanmakta ve
ardından riskten kaçınan dış ticaret firmalarının kur riskini bertaraf etmeye yönelik olarak
izleyebilecekleri yöntemler tartışılmaktadır. Bu çerçevede çalışmada kur riski ve yönetimi
hakkında kuramsal bilgiler verilmekte ve bunun ardından Türkiye’de başlıca döviz kurlarında son
yıllarda yaşanan dalgalanmalar ortaya konulmaktadır. Son olarak da net açık döviz pozisyonu ile
karşı karşıya olan temsili bir Türk dış ticaret firmasının kur riskine karşı korunmak amacıyla
uygulayabileceği birtakım tekniklere yer verilmektedir.

Anahtar Kelimeler

Dalgalı Döviz Kuru Rejimi, Açık Döviz Pozisyonu, İthalat, Kur Riski, Hedging

Kaynakça

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