Czerwińska-Kayzer, Dorota (Katedra Finansów i Rachunkowości, Uniwersytet Przyrodniczy w Poznaniu)
Kształtowanie płynności finansowej i wypłacalności w przedsiębiorstwach produkujących pasze
Evaluation of Liquidity and Gearing in Animal Feed Producing Enterprises
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2012, vol., nr 97, s. 81-91
Abstract
The main target of the article was to assess the level of financial liquidity and solvency of animal feed producing enterprises in Poland. The results were compared with the situation in the food industry. The research showed that inventory conversion periods in companies representing both food industry and animal feed were correct. The effects of the global economic crisis from resulted in the decreasing levels of financial liquidity in companies of the branches analyzed.