It is evident that the factors mentioned in the two previous posts greatly affect the companies that make life in the Bolivarian Republic of Venezuela, to the point that producing and remaining operative is a real challenge, where success is not only based on obtaining sales but also on knowing how to invest to remain active, requiring constant analysis of the risks, with the intention of making wise decisions and strategies that allow facing the different paradigms that arise in the organizations.

Source ( Investopedia )

Additionally, the constant organizational changes and the high level of competitiveness have increased the risks in the companies, the dual banking system in bolivars and dollars also causes a lack of control.

A dual system implies certain risks. Under this format, banks and companies can accept deposits and issue loans in two currencies. This creates solvency risk in the face of exchange rate fluctuations between the two currencies, when on the liability side of the balance sheet there is a high concentration of foreign currency deposits while on the asset side loans and other assets are mostly denominated in local currency.

Companies are also exposed to exchange rate fluctuations to the extent that they borrow in foreign currency and receive revenues in local currency. Exchange rate depreciations decrease the real value of revenues and increase the value of accounts payable.

Source ( Centralura )

In view of the aforementioned perspective, one of the greatest challenges for businessmen and public accountants in Venezuela is to face the risks that arise in the organizations due to the diversity of income received by the companies as a result of sales. Requiring the analysis and presentation of accounting and financial information as real as possible, adapting to the different mechanisms of payment for sales, the variability of the market, the instability of reference rates, the little information that exists at the governmental level.

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