Model szybkiego testu płynności finansowej
Quick financial liquidity test model
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 89, s. 109-122
The elaboration presents conception of quick financial liquidity test model. The results of a research bring forward to a conclusion that between level of a quick liquidity ratio and difference of receivables and liabilities cycle ratio appeared in a positive correlation, which could be ascertained as a quite strong relation. The research reflects that the level of quick financial liquidity ratio greatly depends on receivables and liabilities management policy. The estimated model was a base for a statement that changes in difference between turnover cycle ratios – for instance one day, caused a 0,0082 change in level of a quick liquidity ratio pattern.