El impacto que tienen las opciones y los forwards en el flujo de caja de las pymes en Colombia

Taking into account the importance that financial derivatives have acquired as mechanisms that give taxpayers the power to reduce or optimize financial risks such as hedging risks, liquidity risks, exchange rate risks, etc., which are daily They are exposed in the market and that they are very frequent since in these times the currencies of the world are very fluctuating due to speculative, macroeconomic, etc., what is intended through this test is to determine the impact that some of these derivatives have such as options and forwards in the cash flow of PYMES in Colombia, taking into account that PYMES make up the productive sector with the greatest employment capacity, generating more than 90% of jobs in the country, and that despite the fact that Colombia already has more technical advice and skills in this field, the percentage of organizations that have started to use these derivatives financial is minimal.