Gospodarowanie rzeczowymi aktywami trwałymi w przedsiębiorstwach z sektora MSP

Aleksandra Pisarska, Mirosław Wasilewski

Pisarska, Aleksandra
Wasilewski, Mirosław; ORCID: 0000-0001-6791-5713
Gospodarowanie rzeczowymi aktywami trwałymi w przedsiębiorstwach z sektora MSP
Fixed assets management in enterprises of SME sector
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2009, vol., nr 78, s. 209-221

Abstract

The paper deals with the analysis of the relationship between efficiency and effectiveness of SME sector enterprises in respect to size of the employment and fixed assets value. The enterprises were characterized by fixed assets diversity and value of investments outlay. The micro enterprises used possessed fixed assets quite effective. Definitely the lowest participation of long term financing was recorded in enterprises which noticed small value of fixed assets. In enterprises which had the highest value of this assets noted profitable situation in aspect of financial liquidity, whereas the lowest was ascertained in group with an average value of this assets. The fixed assets turnover was higher in enterprises which characterized by the lowest level of fixed assets In these group noticed the highest effectiveness of equity capital utilization. The rate on sale, in group divided according to fi xed assets value, remained at relatively similar level, andcould be assessed as low