Priorytety polityki zarządzania majątkiem obrotowym w spółkach giełdowych z sektora agrobiznesu w opiniach zarządzających
The Priorities in Currents Assets Management Policy in the Warsaw Stock Exchange Agribusiness’ Companies in Opinion of Managers
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2012, vol., nr 96, s. 277-289
Abstract
In the article the opinions of managers of agribusiness joint stock companies on current assets’ management are presented. With the help of questionnaire the strategies of inventory, receivables and cash were defined. It was stated, that in the companies of agribusiness variable strategies of current assets were applied, with the advantage of moderate strategies. On one hand striving for ensuring of delivery stability, reducing losses of overdue payments and meeting the debts in time proved the conservative approach to the current assets management. On another hand orientation on reducing the costs of inventory, using of trade credits to stimulate sales and reinvestment of cash demonstrated the aggressive character of applied strategies.