Metoda konsolidacji a standing finansowy grupy kapitałowej

Mariola Nabiałczyk, Mirosław Wasilewski

Nabiałczyk, Mariola
Wasilewski, Mirosław; ORCID: 0000-0001-6791-5713
Metoda konsolidacji a standing finansowy grupy kapitałowej
Method of Consolidation and Financial Standing of Capital Group
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2006, vol., nr 58, s. 25-39


In the paper relationship between method of consolidation of the Żywiec Group balance and its financial assessment in the scope of ratios of profitability, liquidity and efficiency was presented. Connections of mutual claims and liabilities in capital group were various as regards sums of settlement as well as terms of maturity. There were significant differences of value of property statement between consolidated breweries, where there were small differences of structure. Breweries differ as regards strategy of financing an activity. The complete method of consolidation doesn’t change financial assessment of the Żywiec Group, where there were significant changes as regards capital structure. Proportional method of consolidation cause similar links of property and capital relationships to complete method of consolidation. Used method of consolidation has insignificant impact on the level of profitability ratios of capital and assets. The liquidity of Żywiec Group, regardless the method of consolidation, was unchanged. The use of proportional method of consolidation caused improvement of efficiency ratios