Rachunkowość w procesie zarządzania ryzykiem walutowym w przedsiębiorstwach w Polsce i na Ukrainie
Accounting in the Currency Risk Management Process in Enterprises in Poland and Ukraine

Summary/Abstract: Purpose – the showing the problem of currency risk incurred by enterprises in Poland and Ukraine, and present methods of protecting against its negative effects Design/methodology/approach – the methods of analysis of the literature and regulations, the descriptive method and statistical data analysis were used in the study. Findings – due to large fluctuations in the Ukrainian hryvnia exchange rate, the article highlights the need to manage currency risk and the ability to benefit from the experience of Polish entrepreneurs in this area. Originality/value – the article reviews selected currency risk definitions and possible currency risk management methods. Attention was paid to the problems of hedging against currency risk by Polish and Ukrainian enterprises making foreign transactions.

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