An alternative methodology for risk management efficiency measurement and analysis using DEA approach with ratio analysis based on hedge accounting

2019 ◽  
pp. 91-153
Author(s):  
Shahsuzan Zakaria ◽  
Sardar M. N. Islam
Keyword(s):  
Risk Management ◽  
Efficiency Measurement ◽  
Ratio Analysis ◽  
Management Efficiency ◽  
Hedge Accounting ◽  
Measurement And Analysis ◽  
Alternative Methodology ◽  
Dea Approach

Efficiency measurement in medical tourism: a DEA approach

2015 ◽  
Vol 5 (1) ◽  
pp. 90 ◽  
Author(s):  
Bikash Ranjan Debata ◽  
Bhaswati Patnaik ◽  
S.S. Mahapatra ◽  
N.A. Sreekumar
Keyword(s):  
Medical Tourism ◽  
Efficiency Measurement ◽  
Dea Approach

scholarly journals Currency risk management and hedge accounting - comparison of Polish and Ukrainian regulations

2018 ◽  
Vol 0 (2(40)) ◽  
pp. 37-43
Author(s):  
Мажена Ремлейн ◽  
Валентина Витальевна Ксендзук
Keyword(s):  
Risk Management ◽  
Currency Risk ◽  
Hedge Accounting

scholarly journals Foreign Exchange Risk and Profit Improvement in the Comprehensive Profit Opportunity and Lost Opportunity Control Model

2016 ◽  
Vol 11 (4) ◽  
pp. 1 ◽  
Author(s):  
Akira Nishimura
Keyword(s):  
Risk Management ◽  
Foreign Exchange ◽  
Business Strategy ◽  
Management Accounting ◽  
Manufacturing Companies ◽  
Hedge Accounting ◽  
Exchange Risk ◽  
Profit Opportunity ◽  
Contemporary Management ◽  
Lost Opportunity

The aim of this paper is to examine the influence of foreign exchange risks on manufacturing activities (<em>monozukuri</em> in Japanese) and the function of derivatives as a countermeasure against such risk from the viewpoint of management accounting. From this perspective, we examine the Comprehensive Profit Opportunity and Lost Opportunity Control (COLC) model, discussed previously in this journal, and further its practical development and application. To this end, this paper first clarifies the actual situations of major Japanese manufacturing companies in terms of foreign exchange fluctuation earnings and derivative instruments (including hedge accounting). Then, after investigation of the prior research on the interrelation between risk management and management accounting, we theoretically analyze the relations between risks, derivatives, and hedge accounting from the synthetic viewpoint of profit opportunity, risk, and opportunity cost. As a result, this analysis can play an important role in outlining the landscape in which business strategy and enterprise risk management align, both proactively and reflectively, with contemporary management accounting.

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