Many firms find the uneven revenue streams associated with the fundamentals of their industry to be difficult to manage. Seasonal businesses, for example, need to plan for expense coverage during the off season. In many retail enterprises, 80% of the year's revenues are generated in the last six weeks of the year yet expenditures occur relatively evenly throughout the year. Even more difficult to manage is an "e;off year"e; when revenues fall well below expectations. This e-book looks at the development of derivatives in reisk management as a means to managing these issues effectively.
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