Establecimiento de métodos de valoración para la tasa de cambio en las órdenes de compra de una empresa importadora del sector construcción en Colombia

Abstract

In a changing environment for a company related to international trade, the methods for valuing the exchange rate must be adapted to the variables that drive (or retract) a change in the value of a foreign currency to reduce as much as possible the impacts of different international events such as the economic recession of 2015 due to the decrease in oil prices, the post-effects of the pandemic in 2020 and the current conflict in the Red Sea. These external factors consequently generate changes in the value of the merchandise at the time of being negotiated until the real arriving date, for this reason, the valuation methods define the levels of tolerance between what is expected and the variations by external agents that may occur, discriminating whether the value actually paid corresponds to a competitive advantage at the reference prices of the market at the time of its arrival.