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Überblick über das Risikomanagement und die Absicherung von Währungsrisiken

Überblick über das Risikomanagement und die Absicherung von Währungsrisiken

          
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About the Book

Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 2,0, Hochschule Ludwigshafen am Rhein, Sprache: Deutsch, Abstract: Durch die zunehmende Globalisierung und internationale Verflechtung vieler Unternehmen überschreiten diese oftmals nicht nur nationale Grenzen, sondern auch die Schwellen des eigenen Währungsraumes. In Bezug auf Exporte sind die USA statistisch gesehen Deutschlands zweitwichtigster Handelspartner, während China auf der Importseite an zweiter Stelle steht. Aufgrund dieses globalen Handels werden Unternehmen mit immer größer werdenden Risiken konfrontiert. Während Deutschland 1991 Güter im Wert von ca. 340 Milliarden Euro exportiert hat, stieg diese Zahl 2011 auf über 1000 Milliarden Euro. Zudem stiegen die Zahlen der Insolvenzen seither enorm an. Während 1991 knapp 9000 Unternehmen insolvent wurden, hat sich die Zahl 2011 auf circa 30000 mehr als verdreifacht. Dieser erhebliche Zuwachs an Außenhandelsbeziehungen und der Anstieg der Insolvenzzahlen bekräftigen die Notwendigkeit eines etablierten Risikomanagements in Unternehmen. In der vorliegenden Arbeit soll ein Überblick über das Risikomanagementsystem und das Währungsrisiko gegeben werden. Dabei werden zunächst die einzelnen Risikoarten erklärt. Anschließend werden im dritten Kapitel die Ziele des Risikomanagements erläutert. Zudem wird gezeigt, wie das Risikomanagement in den einzelnen Teilbereichen agiert. Um die Wichtigkeit des Risikomanagements zu verdeutlichen, hat der Gesetzgeber Richtlinien, wie z. B. das KonTraG eingeführt, welche im Unterpunkt 3.3 Gesetzliche Richtlinien veranschaulicht werden. Darüber hinaus wird in Kapitel 4 auf das Währungsrisiko näher eingegangen. Dabei werden nicht nur derivative Finanzinstrumente betrachtet, sondern auch unternehmensinterne Maßnahmen behandelt. Die Wahl der Instrumente in dieser Arbeit erfolgte nach der einfachen Umsetzung und der Häufigkeit der in der Praxis angewendeten Sicherungsinstrumente. Derivate wie Währu


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Product Details
  • ISBN-13: 9783668346680
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3668346682
  • Publisher Date: 29 Nov 2016
  • Height: 210 mm
  • No of Pages: 58
  • Series Title: German
  • Weight: 86 gr


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Überblick über das Risikomanagement und die Absicherung von Währungsrisiken
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