STRATEJİK FİNANSAL YÖNETİMİNDE TEMİNAT MEKTUPLARI VE TEMİNAT (STANDBY) AKREDİTİFLERİNİN ROLÜ

Her geçen gün artan küresel rekabetin sonucu olarak stratejik finansal yönetimin önemi de artmıştır. Buçalışmada, uluslararası ticaretin finansmanında çok önemli bir rolü olan teminat mektupları ve teminatakreditifleri incelenmiştir. Teminat mektupları ve teminat akreditif türleri açıklanmıştır. Teminatmektupları ve teminat akreditifleri farklı uluslararası kurallara tabi olup, söz konusu uluslarası kurallararasındaki benzerlikler ve farklılıklar açıklanmıştır. Teminat mektubu veya teminat akreditifi kullanımıarasındaki uygulamada farklılıklar, hangisinin, ne zaman kullanılması gerektiği ve uluslararası ticarettekarşılaşılan olası riskler ve teminat mektupları ve teminat akreditiflerinin kullanımında nelere dikkatedilmesi gerektiği belirtilmiştir. Sonuç olarak teminat mektubu veya teminat (standby) akreditifin herikisinin de kullanılabileceği, önemli olan uluslararası ticaret risklerinin azaltılması için tüm taraflarıkoruyan ICC Uluslararası Kurallarına uygun olarak süreçlerin yönetilmesidir.

STRATEGIC FINANCE MANAGEMENT AND ROLE OF LETTERS OF GUARANTEES AND STANDBY LETTERS OF CREDIT

With the increasing of global competition the importance of strategic management of finance has also increased. The letter of guarantees and standby letter of credits which have an important role in international trade have been investigated in this study. The types of letter of guarantees and standby letter of credits are defined. Letter of guarantees and standby letter of credits are subject to different international rules. The differences and similarities between international rules of letter of guarantees and standby letter of credits are defined. The difference between letter of guarantees and standby letter of credits processes are explained. The potential risks of international trade and the points to be taken into consideration while using letter of guarantees and standby letter of credits are defined. As a result, both letters of guarantee and standby letters of credit can be used, as long as the process is managed under protection of ICC international rules, which protects all parties.

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