Znaczenie zobowiązań krótkoterminowych w finansowaniu przedsiębiorstw w Polsce – analiza porównawcza według sekcji PKD
The importance of current liabilities in financing businesses in Poland – a comparative analysis according to the section in polish statistical classifi cation of economic activities
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009, vol., nr 76, s. 85-94
The aim of this paper is to assess the significance of current liabilities in financing businesses in Poland. The proposed thesis assumed that it is variable and highly dependent on the specificity of the sector in which the business operates. The article is a part of a broader study concerned the short-term finuancing sources of businesses in Poland. It presents the empirical verification based on the data from the Polish Central Statistical Office in 1998–2007. The statistical data include financial results of businesses keeping accounting books, in which the number of employees exceeds 9. Current liabilities of the companies were presented according to the types of activities based on the Polish Statistical Classification of Economic Activities.