Wasilewski, Mirosław; ORCID: 0000-0001-6791-5713
Płynność finansowa w małych i średnich przedsiębiorstwach
The financial liquidity in small and medium enterprises
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009, vol., nr 76, s. 187-200
The highest financial liquidity described enterprises with the highest value of possessed capital. In general companies from the group of average value of capital had noticed the financial liquidity on lower level than the enterprises with the lowest and the highest value of capital. The financial liquidity ratio had amounted to quite low level in group of companies with the highest value of fixed assets. In the enterprises with the average level of these assets had appeared the risk of the financial liquidity lack. In group of micro enterprises had recorded difficulties with marinating the financial liquidity, especially the treasury ratio. In researched period had ascertained slight improvement in this aspect. Whereas the financial liquidity level in small and medium enterprises had formed almost on similar level, particularly in quick and treasury ratio. This group of enterprises had recorded lower level of financial liquidity, which in case of smaller scale of production was substantiated, because of decreasing risk of bankruptcy.