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Döviz kurlarındaki dalgalanmaların işletme değerine etkisi

Başlık çevirisi mevcut değil.

  1. Tez No: 18734
  2. Yazar: AHMET PAŞAOĞLU
  3. Danışmanlar: Belirtilmemiş.
  4. Tez Türü: Doktora
  5. Konular: İşletme, Business Administration
  6. Anahtar Kelimeler: Belirtilmemiş.
  7. Yıl: 1991
  8. Dil: Türkçe
  9. Üniversite: Ankara Üniversitesi
  10. Enstitü: Sosyal Bilimler Enstitüsü
  11. Ana Bilim Dalı: Belirtilmemiş.
  12. Bilim Dalı: Belirtilmemiş.
  13. Sayfa Sayısı: 140

Özet

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Özet (Çeviri)

Finns, according to their sensitivity to the foreign exchange rate fluctuations, have been classified into four categories: i) Exporter Finn, il) Importer Firm, ill) Local Market Firm, iv) World Market Firm. Exporter firm is the one that procures its inputs from the domestic market while it exports its products to foreign markets in a currency other than its functional currency. In reverse, importer firm imports its inputs from foreign markets and sells its outputs to the domestic market whereby its product prices are denominated in local currency. Local Market Firm is described as the one that does not have any link, neither importwise nor exportwise, with international markets. In the actual state of the world economic order, local market type firm might only be found in the closed less developed economies where most of the enterprises are at the infantry stage procuring their inputs from and selling their products to the local market. World Market Firm is the one that we can easily encounter in every type of economy. This type of firm depends to the foreign markets via, both, its products and raw materials. At the one hand, it partly imports its goods and raw materials from foreign markets and on the other hand, it partly exports its outputs and products to foreign markets. Any fluctuation in foreign exchange rate in real terms will influence both the revenues and the cost of the firm. The degree of its dependence on the foreign markets for its exports and imports determines and the magnitude of the influence on its profitability. 132JORJON'S (PHILLIPE,“The Exchange Rate Exposure of U.S. Multinationals, The Journal of Business, Universiy of Chicago, July 1990) research on 287 multinational companies listed in U.S. stock exchanges and exposed to foreign exchange risk demonstrated that the share prices are significantly sensitive to the changes in foreign exchange rates. Such a corrolation shows how the VE0 and hence VF0 are influenced by the changes in the exchange rates. An analysis conducted for a Turkish steel mill company has shown a discernible pattern between the exchange rates and the value of the firm. The mill had a capacity of 500.000 Tons/year of high density and angle bars in 1984. About 30 % of the products were exported while 100 % of the billets and fuel oil used for production were imported in U.S. Dollar terms. Some of the other raw materials were imported from Germany in DM terms. The Board of the company decided to double its capacity in 1984. The investment period took three years and the required machinery and equipment were imported from Japan against a long-term loan granted by the Exim Bank of Japan. The management made its sales plans to export 50 % of its products after the plant's extention joined the production stream. With its operational and contractual aspects, the company was a well-fit World Market Firm. Its operational life expected to last up to the year 2004. Based upon the parameters and the assumptions of 1984, the expected value of firm (VFJ was TL 69.5 billion. 56.3 billion TL of that amount was corresponding to the VE0 and 13.1 billion to the VD0. In 1991, when we looked at back to take into account the actual real exchange rates of the period 1984-1991 and assumed that the rates valid in 1991 will continue until 2004, we found out that the value of the firm declined marginally to TL 68.4 billion in 1984 terms. The value of Equity (VE0) declined substentially to Tl 49.7 billion while the value of Debt (VDo) increased to TL 18.7 billion. A scenario has been tested to assess the impact of foregoing of selling to foreign markets and emphisizing its sales to the local market upto 100 % of its products. The simulation has shown that in such a scenario the value of the firm (VFJ would increase to TL 86.6 billion in 1984 terms corresponding to the summation of VE0 equal to TL 67.9 billion and to the VD0 equal to TL 18.7 billion. With these results, the analysis validates the discemable corrolation between the foreign exchange rates and the value of the firm. In the thesis, a section has been allocated to the possible measures for minimizing the impact of foreign exchange fluctuations on the revenues, cost, and the value of the firm. In this regard; selection of the plant location, selection of input and output markets, functional and trade currencies, hedging in financial and commodity markets, utilising options and swap techniques have been briefly explained to help the decision makers of the firms bearing contractual and operational exposures. 133Finns, according to their sensitivity to the foreign exchange rate fluctuations, have been classified into four categories: i) Exporter Finn, il) Importer Firm, ill) Local Market Firm, iv) World Market Firm. Exporter firm is the one that procures its inputs from the domestic market while it exports its products to foreign markets in a currency other than its functional currency. In reverse, importer firm imports its inputs from foreign markets and sells its outputs to the domestic market whereby its product prices are denominated in local currency. Local Market Firm is described as the one that does not have any link, neither importwise nor exportwise, with international markets. In the actual state of the world economic order, local market type firm might only be found in the closed less developed economies where most of the enterprises are at the infantry stage procuring their inputs from and selling their products to the local market. World Market Firm is the one that we can easily encounter in every type of economy. This type of firm depends to the foreign markets via, both, its products and raw materials. At the one hand, it partly imports its goods and raw materials from foreign markets and on the other hand, it partly exports its outputs and products to foreign markets. Any fluctuation in foreign exchange rate in real terms will influence both the revenues and the cost of the firm. The degree of its dependence on the foreign markets for its exports and imports determines and the magnitude of the influence on its profitability. 132JORJON'S (PHILLIPE, ”The Exchange Rate Exposure of U.S. Multinationals, The Journal of Business, Universiy of Chicago, July 1990) research on 287 multinational companies listed in U.S. stock exchanges and exposed to foreign exchange risk demonstrated that the share prices are significantly sensitive to the changes in foreign exchange rates. Such a corrolation shows how the VE0 and hence VF0 are influenced by the changes in the exchange rates. An analysis conducted for a Turkish steel mill company has shown a discernible pattern between the exchange rates and the value of the firm. The mill had a capacity of 500.000 Tons/year of high density and angle bars in 1984. About 30 % of the products were exported while 100 % of the billets and fuel oil used for production were imported in U.S. Dollar terms. Some of the other raw materials were imported from Germany in DM terms. The Board of the company decided to double its capacity in 1984. The investment period took three years and the required machinery and equipment were imported from Japan against a long-term loan granted by the Exim Bank of Japan. The management made its sales plans to export 50 % of its products after the plant's extention joined the production stream. With its operational and contractual aspects, the company was a well-fit World Market Firm. Its operational life expected to last up to the year 2004. Based upon the parameters and the assumptions of 1984, the expected value of firm (VFJ was TL 69.5 billion. 56.3 billion TL of that amount was corresponding to the VE0 and 13.1 billion to the VD0. In 1991, when we looked at back to take into account the actual real exchange rates of the period 1984-1991 and assumed that the rates valid in 1991 will continue until 2004, we found out that the value of the firm declined marginally to TL 68.4 billion in 1984 terms. The value of Equity (VE0) declined substentially to Tl 49.7 billion while the value of Debt (VDo) increased to TL 18.7 billion. A scenario has been tested to assess the impact of foregoing of selling to foreign markets and emphisizing its sales to the local market upto 100 % of its products. The simulation has shown that in such a scenario the value of the firm (VFJ would increase to TL 86.6 billion in 1984 terms corresponding to the summation of VE0 equal to TL 67.9 billion and to the VD0 equal to TL 18.7 billion. With these results, the analysis validates the discemable corrolation between the foreign exchange rates and the value of the firm. In the thesis, a section has been allocated to the possible measures for minimizing the impact of foreign exchange fluctuations on the revenues, cost, and the value of the firm. In this regard; selection of the plant location, selection of input and output markets, functional and trade currencies, hedging in financial and commodity markets, utilising options and swap techniques have been briefly explained to help the decision makers of the firms bearing contractual and operational exposures. 133

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