10.22630/ZFIR.1711722123
1711722123
sggw
wwwwne@mail.sggw.pl
Tomasz Ruchniewicz
Zarządzanie Finansami i Rachunkowość
2300-9683
2543-8557
10.22630/ZFIR
http://zfir.wne.sggw.pl/
12
28
2017
12
28
2017
5
4
10.22630/ZFIR.2017.5.4
https://sj.wne.sggw.pl/zfir/2017/vol5/issue4
Zróżnicowanie sytuacji finansowej spółdzielni mleczarskich w Polsce
Tomasz
Felczak
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0003-0502-5816
The study presents diversification of the financial situation of the dairy cooperatives in Poland. In order to determine the financial situation of those entities, the rates of liquidity, adjusted profitability as well as indebtedness and operational efficiency were used. The research period covered the years from 2010 to 2014. Regardless of the economic situation on the market, the managers took special care in order to avoid risk that could affect the entity’s ability to continue to operate. The diversification of the financial situation of the dairy cooperatives was relatively significant. Both effectiveness and financing structure were dependent on a scale and conditions of business.
12
28
2017
5
18
10.22630/ZFIR.2017.5.4.22
https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s5
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https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s5
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s5.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s5.pdf
Wyzwania w zakresie finansowania inwestycji przez przedsiębiorstwa w Polsce
Jacek
Grzywacz
Państwowa Wyższa Szkoła Zawodowa w Płocku
Mariusz
Lipski
Szkoła Główna Handlowa w Warszawie
The aim of the paper is to present on the basis of selected examples conditions and connected with them challenges regarding financing of investments taken by companies in Poland. Powered by case study approach, the authors point to difficulties in implementation of mentioned above undertakings. Being observed changes in the economic environment of companies, brought on by such processes as globalization, common IT solutions usage as well as an increase of financial markets influence on real sphere cause that entrepreneurs have more and more difficulties in taking and executing investment projects. Financing such projects, even executed in line with rules of structuring, does not protect the sponsor as well as financial institutions supplying debt from losses. In such a case, from the authors’ point of view, deep caution, proper risk management and flexibility of the project are essential.
12
28
2017
19
31
10.22630/ZFIR.2017.5.4.23
https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s19
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https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s19
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s19.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s19.pdf
Location of cooperative bank and its impact on financial results
Juliusz
Juszczyk
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0002-4730-3290
The research aim was to examine the impact of location of cooperative bank on its financial results. The study was based on financial statements of BPS Group Banks which from period 2013-2015 and included the following issues: distance from county town to bank headquarter, level of return on equity, return on assets, net financial result and capital adequacy ratio. The data analysis showed that distance from nearest bigger town was positively correlated with ROE, ROA and CAR, but also was negatively correlated with net financial result.
12
28
2017
33
39
10.22630/ZFIR.2017.5.4.24
https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s33
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https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s33
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s33.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s33.pdf
Reengineering of business processes in corporate governance of Ukrainian agricultural sector
Tatiana
Kravchenko
Taras Shevshenko National University of Kyiv
Аndrii
Kravchenko
Carlsberg Ukraine
The article reveals a conceptual basis for implementation of business processes reengineering in corporate governance of enterprises of the agricultural sector. The main problems of implementation of corporate forms of organization at enterprises of the agricultural sector of Ukraine have been determined. The recommendations for the effective use of international experience in corporate governance in the agricultural sector have been provided.
12
28
2017
41
49
10.22630/ZFIR.2017.5.4.25
https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s41
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https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s41
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s41.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s41.pdf
Samodzielność finansowa gmin w kontekście realizacji dochodów budżetowych
Anna
Milewska
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0003-4776-6049
Local government in Poland functions as an independent entity in the public finance sector. It performs tasks (most often taking the form of public services) for its residents on its own responsibility. For this purpose, this unit is obliged to organize financial guarantee the implementation of both (own and commissioned tasks in the field of public administration). While in the second case, as a rule, can count on support in the form of targeted subsidies from the central budget, local government should secure own tasks independently. This means that local governments have the possibility (in the aspect specified by legal acts) for financial independence in terms of organizing and collecting budget revenues.
12
28
2017
51
60
10.22630/ZFIR.2017.5.4.26
https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s51
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https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s51
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s51.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s51.pdf
Impact of integration processes in formation business-models of agri-industrial enterprise
Olena
Pimenova
Taras Shevchenko National University of Kyiv
Serhii
Pimenov
Taras Shevchenko National University of Kyiv
The essence and effectiveness of integration processes in the agrarian sector of Ukraine is studied. The influence of integration processes on the formation of business-models of agro-industrial enterprises is analyzed. The world experience of agricultural cooperation is examined. For the results of the study is found that the effective form of integration that ensures competitiveness peasants and farmers, promotes their business efficiency by servicing its members in the field of processing, delivery, sales, marketing, consulting and even the production of major agricultural products, on the one hand and on the other hand provides a rural population with goods and services of daily use is agricultural service cooperatives.
12
28
2017
61
73
10.22630/ZFIR.2017.5.4.27
https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s61
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https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s61
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s61.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s61.pdf
Finansowanie inwestycji rzeczowych w niemieckim sektorze przedsiębiorstw
Adam
Samborski
Uniwersytet Ekonomiczny w Katowicach
https://orcid.org/0000-0001-7330-5866
The article assumes two objectives, namely: to adjust the way of the research proposed by Corbett and Jenkinson to the requirements of the European System of Accounts 2010; identification of the financing structure of non-financial investments in the German corporate sector. The analysis used data from national reporting, and more specifically the two accounts included in the accumulation accounts, i.e.: the capital account and financial account. It was adopted the methodology of net financing, which uses a flow of funds, and not the stocks. It was noted that, in the German corporate sector internal sources and capital transfers are the basis of non-financial investments financing.
12
28
2017
75
83
10.22630/ZFIR.2017.5.4.28
https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s75
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https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s75
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s75.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s75.pdf
Koszty pracy – studium przypadku jednostki budżetowej
Monika
Grajber
Anna
Wasilewska
Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
https://orcid.org/0000-0002-6444-7552
The main expenditures of a budget entity are the costs associated with employing workers, who are teachers, administrators and servants. The basic component of the labor costs of the two groups of workers is gross remuneration, which is regulated by legal acts (Teachers’ Charter Act and the Act on Local Government Employees), which causes differences in their level. The purpose of the study was to determine the level and structure of labour costs resulting from the employment of staff in the budget entity, including teachers and non-pedagogical staff. The empirical material consisted of data and information on the activities of public kindergartens in the years 2013-2015.
12
28
2017
85
95
10.22630/ZFIR.2017.5.4.29
https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s85
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https://sj.wne.sggw.pl/article-ZFIR_2017_n4_s85
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s85.pdf
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https://sj.wne.sggw.pl/pdf/ZFIR_2017_n4_s85.pdf