期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2019
卷号：88
期号：2
DOI：10.26642/jen-2019-2(88)-106-120
语种：English
出版社：Zhytomyr State Technological University
摘要：The article analyzes scientific literature on currency risks. It is established that most scientists consider the implementation of financial activities by banking institutions. In the course of the study,the characteristics of the features of the enterprise operation related to the implementation of operations in foreign currency are disclosed. The research is carried out on factors that determine the need to distinguish between currency policy,the creation of a currency risk management system and the application of analysis methods. The mechanism of formation of the monetary policy of the enterprise,which carries out foreign economic operations,is illustrated. The research presents the model of the choice of currency policy instruments when deciding on the application of currency risk management methods. The stages of the process of currency risk management are determined,in particular:identification of currency risk (definition of risk and currency position,description,risk measurement);decision making and application of risk management methods;control,monitoring and evaluation of decisions made and actions taken. The role of currency risk analysis in the process of risk management,which takes into account the peculiarities of organizational and methodical support of analytical procedures,is substantiated.
其他摘要：Проведено аналіз наукової літератури щодо валютних ризиків. Встановлено,що більшість науковців розглядають в розрізі здійснення фінансової діяльності банківськими установами. В процесі дослідження було розкрито характеристики особливостей функціонування
