Gestión de riesgo cambiario: clave en la planeación financiera de una compañía exportadora

This paper addresses descriptively the exchange risk management and how it should be engaged in corporate financial planning through other tools as financial coverages indispensable to mitigate that risk in exporter companies. In the development of the study it is considered that the implementation of these tools together will give as result the indicate type of coverage, which provide flexibility in decision making, and contribute, if the market allows, with the generation of value for the company and its shareholders.