摘要
对企业要购买原料、生产出产品并且销售其产品的情况 ,提出既对原料进行套期保值 ,又对产品进行套期保值的新策略。把这一策略称为二重套期保值策略。仅对原料 ,或仅对产品进行套期保值称为一重套期保值策略。用数理统计的方法研究一重套期保值策略 ,二重套期保值策略和一重套期保值在二重套期保值中的贡献率。使企业能够根据贡献率的大小应用这两种套期保值策略规避生产利润风险 ,稳定企业的收入。
For producer who buy the raw materials, produce the products and sell these products, we advance new hedge strategy for both raw materials and products. This strategy is called dual hedge strategy. The strategy to hedge only for the raw materials or the products is called once hedge strategy. We try to study once hedge strategy, dual hedge strategy and contribution rate with the statistical method. The producer can apply two strategies according to the contribution rate to avoid the risks of the profit of production, and therefore could steady the profit of production.
出处
《系统工程》
CSCD
北大核心
2002年第6期27-32,共6页
Systems Engineering
基金
广西壮族自治区教育厅高校科研项目 (桂教科研 [2 0 0 2 ]316号 )