Abstract:

Return risk and currency risk are two important issues faced by companies that make investments in order to obtain the goods for export. In the context of a competitive business environment, a national, regional and international line is necessary identification and risk assessment that may arise in financial activity of a company. Investment policy decisions are most important because they involve very large sums of money, have a very long time horizon for adoption and are also the most expensive due to the high risks involved. Lack of knowledge of risk assessment, wrong evaluating and the lack of a strategy to prevent this outcome, affects directly the business. Therefore, we proposed an analysis of the influence of currency risk on the economic efficiency of investments.