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Autor	Magdalena Hodun, Joanna Żurakowska-Sawa
Tytuł	Płynność finansowa przedsiębiorstw przemysłowych w zależności od strategii gospodarowania kapitałem obrotowym
Title	Financial Liquidity of Industrial Companies According to Strategies of Working Capital Management
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Abstract	The article presents the indicator assessment of the financial liquidity of the industrial companies in different sectors of industry and working capital management strategies. The study included 63 manufacturing companies listed on the Polish Stock Exchange in the period of 2004–2009. The empirical findings show a dependencies between working capital management strategies, and a financial liquidity. A moderate strategy in the scope usually allowed to gain the highest level of effectiveness. Opposite approaches to working capital management do not usually ensure the optimal level of financial liquidity. The highest rates of current liquidity were characteristic of companies in the plastics and pharmaceuticals industry. Companies in the oil and automotive industry reached the lowest levels of quick and cash ratio.
Cytowanie	Hodun M., Żurakowska-Sawa J. (2012) Płynność finansowa przedsiębiorstw przemysłowych w zależności od strategii gospodarowania kapitałem obrotowym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 97: 67-80
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Pełny tekst	EIOGZ_2012_n97_s67.pdf

Autor	Mirosław Wasilewski
Tytuł	Strategia płynności finansowej ZT Kruszwica S.A. w ujęciu harmonizacji
Title	The financial liquidity strategy in a view of harmonization of the ZT Kruszwica S.A.
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Abstract	In this article the comparison between strategy of current financial liquidity and strategy of excellent financial liquidity, according to assumption of harmonization, was presented. The object of research was ZT Kruszwica S.A. enterprise. The period of research included year 2010. Managers of enterprise used more conservative strategy of working capital management and also in financial sector of business activity. It caused lower risk of losing financial liquidity and lower effective of operational activity at the same time. Modification of current structure of working capital caused improvement in financial liquidity and better use of financial sources.
Cytowanie	Wasilewski M. (2011) Strategia płynności finansowej ZT Kruszwica S.A. w ujęciu harmonizacji.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 88: 219-235
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Pełny tekst	EIOGZ_2011_n88_s219.pdf

Autor	Mirosław Wasilewski
Tytuł	Strategia płynności finansowej przedsiębiorstw rolniczych w zależności od rentowności aktywów
Title	Financial liquidity strategy of agricultural enterprises depending on the return on assets
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Abstract	The paper presents the identifi cation and interpretation of partial financial liquidity strategies according to the risk-return concept in the agricultural enterprises, depending on the rate of return on assets. The research embraces 100 enterprises. The study period was 2008. In the research the substantial dependence between the character of partial liquidity strategies according to risk-return concept and the rate of return of agricultural enterprises was determined. High financial results were accompanied by the high level of working capital, in particular the most liquid assets. The managers of the enterprises that generated losses revealed extremely aggressive approach to the strategy of liquidity.
Cytowanie	Wasilewski M. (2011) Strategia płynności finansowej przedsiębiorstw rolniczych w zależności od rentowności aktywów.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 49-60
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Pełny tekst	EIOGZ_2011_n91_s49.pdf

Autor	Ewa Wasilewska
Tytuł	Model szybkiego testu płynności finansowej
Title	Quick financial liquidity test model
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Abstract	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.
Cytowanie	Wasilewska E. (2011) Model szybkiego testu płynności finansowej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 89: 109-122
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Pełny tekst	EIOGZ_2011_n89_s109.pdf

Autor	Magdalena Mądra
Tytuł	Działalność instytucji mikrofinansowania na przykładzie Spółdzielczych Kas Oszczędnościowo-Kredytowych
Title	The performance of the micro-financing institutions an example of Co-Operative Savings and Credit Unions
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Abstract	The elaboration presents the performance and the range of Co-Operative Savings and Credit Unions in Poland. The article deals with the role of these unions on the financial market. Other presented issue in article concerned the aspect of loans and deposit activity of Co-Operative Savings and Credit Unions. The presented research was surveyed mainly in years 2006–2010, and included all credit unions in Poland. The financial results of SKOK were determined by a financial situation of Unions with the highest value of assets. The structure of deposits in SKOK was determined by short-term savings while the loan structure was dominated by long-term borrowings of SKOK members. This relation could influence the higher risk of decreasing level of financial liquidity of Co-Operative Savings and Credit Unions.
Cytowanie	Mądra M. (2011) Działalność instytucji mikrofinansowania na przykładzie Spółdzielczych Kas Oszczędnościowo-Kredytowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 91: 241-256
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Pełny tekst	EIOGZ_2011_n91_s241.pdf

Autor	Tomasz Pawlonka
Tytuł	Płynność finansowa a wielkość kapitału obrotowego w wybranych przedsiębiorstwach branży mięsnej
Title	Liquidity and the volume of working capital in selected enterprises in the meat industry
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Abstract	Problems with financial liquidity are the main cause of bankruptcies of small and medium-sized enterprises in the short term. Financial liquidity is a priority element for a corporate finance manager should pay more attention when making current decisions. The specificity of the meat industry to a large extent is related to the management of net working capital. Identified and calculated the force and therefore a linear relationship between siz of NWC and financial liquidity justifies the need for proper selection of management strategies of net working capital in order to maintain liquidity at a desirable level.
Cytowanie	Pawlonka T. (2011) Płynność finansowa a wielkość kapitału obrotowego w wybranych przedsiębiorstwach branży mięsnej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 92: 115-128
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Pełny tekst	EIOGZ_2011_n92_s115.pdf

Autor	Tomasz Pawlonka
Tytuł	Płynność finansowa a cykl konwersji gotówki w wybranych przedsiębiorstwach branży mięsnej
Title	Liquidity And Cash Conversion Cycle In Selected Enterprises In The Meat Industry
Słowa kluczowe	płynność finansowa, cykl konwersji gotówki, branża mięsna, kapitał obrotowy netto
Key words	financial liquidity, cash conversion cycle, meat industry, net working capital
Abstrakt	Długość cyklu konwersji gotówki jest istotnym wskaźnikiem oceny efektywności gospodarowania aktywami i pasywami bieżącymi, jak również ogólnej efektywności jednostki. Im krótszy jest ten cykl, tym więcej obrotów kapitałem obrotowym może dokonać przedsiębiorstwo. Zakładając, że każdy taki obrót pozwala na zrealizowanie przedsiębiorstwu określonej kwoty zysku, zwiększenie częstotliwości obrotów umożliwia wypracowanie większego zysku globalnego. Długość cyklu konwersji gotówki wpływa również w istotny sposób na płynność finansową przedsiębiorstw. Wzrost długości cyklu konwersji gotówki stymuluje wzrost wskaźnika bieżącej płynności finansowej, jednakże tylko do pewnego momentu. Nadpłynności finansowej badanych przedsiębiorstw branży mięsnej towarzyszy malejąca tendencja w zakresie długości cyklu konwersji gotówki.
Abstract	Length of cash conversion cycle is an important indicator for assessing the effectiveness of current management of assets and liabilities, as well as overall business performance. The shorter the cycle, the more turnover of working capital may make a company. Assuming that each such marketing allows a company to carry out a certain amount of profit, increasing the frequency of rotation can develop a greater global profit. Length of cash conversion cycle also affects significantly the liquidity of companies. The increase in cash conversion cycle length stimulates the growth of the current liquidity ratio, but only to a point. Financial liquidity of companies surveyed in the meat industry is accompanied by a decreasing trend in the cash conversion cycle length.
Cytowanie	Pawlonka T. (2011) Płynność finansowa a cykl konwersji gotówki w wybranych przedsiębiorstwach branży mięsnej .Roczniki Nauk Rolniczych, Seria G, t. 98, z. 2: 106-115
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Pełny tekst	RNR_2011_n2_s106.pdf

Autor	Zuzana Gallová, Peter Serenčéš
Tytuł	Influence of cash flows from the Common Agricultural Policy on liquidity of Slovak trading companies in agriculture in the period 2000-2009
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Abstract	Slovak agriculture is constantly dynamically changing. Accession process to the EU of this sector is important for Slovak agriculture harmonization of agricultural policy related to the Common Agricultural Policy. Integration into the European Union and as well as using the funds of the Common Agricultural Policy significantly affect financial ratios and others indicators as liquidity, solvency and cash flow, which was evaluated the financial statements of assessed financial management. Financial situation of entity is a mirror through which the enterprise is perceived by its surroundings. The situation of liquidity is a determinant, which influences the opinion of external subjects about entity and its financial health. The paper compared the period before and after accession to the European Union (EU), it means the period from 2000 to 2009 with the aim to find the answer if the financial liquidity of Slovak enterprises in agriculture have had a positive or negative development trend.
Cytowanie	Gallová Z., Serenčéš P. (2011) Influence of cash flows from the Common Agricultural Policy on liquidity of Slovak trading companies in agriculture in the period 2000-2009.Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing [t.], nr 5(54): 157-169
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Pełny tekst	PEFIM_2011_n54_s157.pdf

Autor	Agnieszka Gałecka, Mirosław Wasilewski
Tytuł	Rentowność kapitału własnego gospodarstw rolniczych w zależności od bieżącej płynności finansowej
Title	Return on equity in relation to current financial liquidity of agriculture farms
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Abstract	The elaboration estimated relation between return on equity and current financial liquidity in agriculture farms, situated in lubelskie voivodeship. The utilization of equity capital in farms was viable. In general, in research appeared tendency of higher return on equity in farms together with growing level of financial liquidity. The highest increase of return on equity noticed in farms which did not possess any current liabilities. At the same time this group characterized by the lowest return on equity. The highest return on equity was ascertained in farms of “grazing livestock” agriculture type. Together with growing European Size Unit, farms enhanced their efficiency of equity capital utilization. It suggests that farms which, were the strongest from the economic point, enhanced their competitiveness in this area comparing to farms with low economic power.
Cytowanie	Gałecka A., Wasilewski M. (2010) Rentowność kapitału własnego gospodarstw rolniczych w zależności od bieżącej płynności finansowej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81: 231-240
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Pełny tekst	EIOGZ_2010_n81_s231.pdf

Autor	Agnieszka Gałecka, Mirosław Wasilewski
Tytuł	Płynność finansowa gospodarstw rolniczych położonych w województwie lubelskim
Title	The financial liquidity of agriculture farms situated in Lubelskie voivodeship
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Abstract	The elaboration presents the level of financial liquidity in agriculture farms depending on cropland area, agriculture type and European Size Unit. The researched farms has rained current, quick and cash financial liquidity ratios on similar level. The highest level of financial liquidity noticed in “field crops” and “mixed” agriculture type, while the lowest in “rother grazing livestock” type of farms. Low liquidity level recorded rather in bigger farms in the aspect of their economic power, whereas higher ratio described on the contrary small and medium farms. The highest financial liquidity ratio was an attribute of farms with small cropland area, and was a result of limited range of short-term credit utilization. The most efficient way of managing on the financial liquidity level by farmers ascertained in the largest area farms. In this group the liquidity was the lowest, however this level reflected appropriate relation between current assets and liabilities components.
Cytowanie	Gałecka A., Wasilewski M. (2010) Płynność finansowa gospodarstw rolniczych położonych w województwie lubelskim.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 267-279
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Pełny tekst	EIOGZ_2010_n82_s267.pdf

Autor	Tomasz Rokicki
Tytuł	Wpływ zmiany zasad dotowania na chów i hodowlę owiec w Polsce i UE
Title	Influence of changes in subsidizing principles on the sheep breeding in Poland and in the EU
Słowa kluczowe	dotacja, pogłowie owiec, produkcja owczarska, mięso jagnięce
Key words	subsidy, sheep population, ovine production, lamb meat.
Abstrakt	Niższy poziom wsparcia w Polsce i innych krajach UE spowodował spadek pogłowia owiec. Niższe dochody z produkcji owczarskiej wpływały na rezygnację rolników z chowu owiec. W związku z tym produkcja owczarska w wielu krajach UE wymagała dodatkowego wsparcia krajowego. Z mniejszym pogłowiem owiec związana była niższa produkcją mięsa jagnięcego i wyższe jego ceny. W Polsce poziom wsparcia producentów owiec również obniżył się. Zmniejszyło się pogłowie i produkcja mięsa, a ceny utrzymywały się na podobnym poziomie od kilku lat. Produkcja owczarska wymaga więc większego wsparcia, gdyż zmiana sposobu dotowania przyczyniła się do spadku dochodów rolników i pogorszeniu się sytuacji całego sektora owczarskiego
Abstract	The influence of the changes in subsidizing principles on the sheep breeding in Poland and in the EU countries is presented. The lower level of support in Poland and in the other EU countries is influencing a reduction of sheep population. Growing costs of the means of production and a lack of financial liquidity have contributed to the liquidation of many flocks of sheep. The lamb meat production has been decreasing. Its imports and exports have stagnated. Production trends have been identical in Poland and in the EU countries. Ovine production requires subsidies from the state budget or other forms of support
Cytowanie	Rokicki T. (2010) Wpływ zmiany zasad dotowania na chów i hodowlę owiec w Polsce i UE.Zeszyty Naukowe SGGW w Warszawie - Problemy Rolnictwa Światowego, t. 10(25), z. 1: 106-115
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Pełny tekst	PRS_2010_T10(25)_n1_s106.pdf

Autor	Jan Dworniak
Tytuł	Strategie finansowania spółdzielni mleczarskich
Title	Financial Strategies in dairy cooperatives
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Abstract	The elaboration presents chosen results of conducted research in dairy cooperatives in the 2000–2008 in aspect of efficiency of financial strategies. It evidenced the increased progression of improvements in cooperatives profitability. The strongest influence of these ratios was noticed in dairies which had had the highest equity and shareholders funds. Furthermore in these group noted also weaker relation between these funds and financial liquidity, whereas this financial indicator recorded stability and favorable level comparing to remain groups. The cooperative dairies which noticed higher profits and equity capital, decided to enlarge shareholders funds. It had resulted in secure of further development conducted activity. The application of net profit in cooperatives was useful in effectiveness’ of financial situation assessment
Cytowanie	Dworniak J. (2010) Strategie finansowania spółdzielni mleczarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 203-213
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Pełny tekst	EIOGZ_2010_n82_s203.pdf

Autor	Magdalena Hodun
Tytuł	Strategie gospodarowania kapitałem obrotowym netto a sytuacja finansowa przedsiębiorstw przemysłowych
Title	Working capital management strategies and financial situation of industrial companies
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Abstract	In this paper investigate the relationship between working capital management strategies, and financial situation of industrial companies. Autor used sample of 65 companies listed in the Polish Stock Exchange for the period of 2004–2008. The empirical findings show a relationship between working capital management strategies, and profitability and financial liquidity. A moderate strategy in the scope usually allowed to gain the highest level of effectiveness. Opposite approaches to working capital management usually do not ensure the optimal level of profitability and financial liquidity
Cytowanie	Hodun M. (2010) Strategie gospodarowania kapitałem obrotowym netto a sytuacja finansowa przedsiębiorstw przemysłowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 139-150
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Pełny tekst	EIOGZ_2010_n82_s139.pdf

Autor	Joanna Żurakowska-Sawa
Tytuł	Sytuacja finansowa przedsiębiorstw przemysłowych według faz cyklu życia
Title	The financial situation of industrial enterprises according to the phases of the life cycle
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Abstract	In this paper presented the financial situation of industrial enterprises according to the phases of the life cycle. The studies included 65 companies listed on the Stock Exchange in Warsaw. The period of research covered the years 2004–2008. All group of companies in 2008. have achieved lowest profitability. With foreign capital to the greatest extent benefited the companies in the growth phase. The companies in the growth phase characterized the highest level of financial liquidity.
Cytowanie	Żurakowska-Sawa J. (2010) Sytuacja finansowa przedsiębiorstw przemysłowych według faz cyklu życia.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 82: 171-181
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Pełny tekst	EIOGZ_2010_n82_s171.pdf

Autor	Aleksandra Pisarska, Mirosław Wasilewski
Tytuł	Płynność finansowa w małych i średnich przedsiębiorstwach
Title	The financial liquidity in small and medium enterprises
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Abstract	The highest financial liquidity described enterprises with the highest value of possessed capital. In general companies from the group of average value of capital had noticed the financial liquidity on lower level than the enterprises with the lowest and the highest value of capital. The financial liquidity ratio had amounted to quite low level in group of companies with the highest value of fixed assets. In the enterprises with the average level of these assets had appeared the risk of the financial liquidity lack. In group of micro enterprises had recorded difficulties with marinating the financial liquidity, especially the treasury ratio. In researched period had ascertained slight improvement in this aspect. Whereas the financial liquidity level in small and medium enterprises had formed almost on similar level, particularly in quick and treasury ratio. This group of enterprises had recorded lower level of financial liquidity, which in case of smaller scale of production was substantiated, because of decreasing risk of bankruptcy.
Cytowanie	Pisarska A., Wasilewski M. (2009) Płynność finansowa w małych i średnich przedsiębiorstwach.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 76: 187-200
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Pełny tekst	EIOGZ_2009_n76_s187.pdf

Autor	Aleksandra Pisarska, Mirosław Wasilewski
Tytuł	Gospodarowanie rzeczowymi aktywami trwałymi w przedsiębiorstwach z sektora MSP
Title	Fixed assets management in enterprises of SME sector
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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
Cytowanie	Pisarska A., Wasilewski M. (2009) Gospodarowanie rzeczowymi aktywami trwałymi w przedsiębiorstwach z sektora MSP.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 209-221
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Pełny tekst	EIOGZ_2009_n78_s209.pdf

Autor	Jacek Grzywacz
Tytuł	Ryzyko kredytowania małych i średnich przedsiębiorstw w Polsce
Title	The credit risk in fi nancing small and medium enterprises in Poland
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Abstract	The SME sector is a main stimulus of the economic development in Poland. The valid problems in this sector concern both aspects as leading the current business activity as well as a trouble keeping of the financial liquidity. Therefore the access to credit is conditioning the real opportunities of functioning on the market and its development today. However the cost of a bank loan in Poland effectively is still suppressing the investment enthusiasm of entrepreneurs. This cost, from bank point of view, is an outcome of the rigorous evaluation of the credit risk in activity of the small and medium enterprise sector.
Cytowanie	Grzywacz J. (2009) Ryzyko kredytowania małych i średnich przedsiębiorstw w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 77: 5-17
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Pełny tekst	EIOGZ_2009_n77_s5.pdf

Autor	Jan Dworniak
Tytuł	Fundusze własne a sytuacja finansowa spółdzielni mleczarskich
Title	Financial situation of dairy cooperatives in relation to equity funds
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Abstract	The elaboration presents chosen results of conducted research in cooperative dairy in the 2000–2005 in aspect of possessed equity and shareholders funds on financial results ground. It could be ascertained that together with increasing value of equity and shareholders fund noticed higher level of average price of milk, being paid to farmers. It evidenced the increased progression of improvements in cooperatives profitability. The strongest influence of these ratios was noticed in dairies which had had the highest equity and shareholders funds. Furthermore in these group noted also weaker relation between these funds and financial liquidity, whereas this financial indicator recorded stability and favourable level comparing to remain groups. The cooperative dairies which noticed higher profits and equity capital, decided to enlarge shareholders funds. It had resulted in secure of further development conducted activity. The applications of net profit in cooperatives was useful in effectiveness’ of financial situation assessment
Cytowanie	Dworniak J. (2009) Fundusze własne a sytuacja finansowa spółdzielni mleczarskich.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 78: 21-32
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Pełny tekst	EIOGZ_2009_n78_s21.pdf

Autor	Mirosław Wasilewski, Serhiy Zabolotnyy
Tytuł	Kształtowanie i efektywność strategii płynności finansowej PKM DUDA S.A.
Title	THE FORMATION AND EFFICIENCY OF THE FINANCIAL LIQUIDITY STRATEGY IN PKM DUDA S.A.
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Abstract	The paper aims to present the formation process and define an efficiency of the financial liquidity strategy in the cross-sectional area income-risk in joint stock company PKM Duda S.A. The moderate and conservative strategies of current assets have accompanied an aggressive and moderate strategies of their financing. The tendency which decreased level of the aggressiveness of financial liquidity strategy, both in a property aspect as well as financial, determined in PKM Duda S.A. the reasonable strategy of the property-financial. The financial liquidity ratios were higher in a framework of the conservative strategies, and lower for aggressive strategies. The residual income was shaped on the lowest level together with more aggressive strategies, instead of obtaining higher amounts at conservative strategies of current assets and financing and the property-financial reasonable strategies
Cytowanie	Wasilewski M., Zabolotnyy S. (2008) Kształtowanie i efektywność strategii płynności finansowej PKM DUDA S.A..Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 23-38
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Pełny tekst	EIOGZ_2008_n64_s23.pdf

Autor	Magdalena Mądra, Mirosław Wasilewski
Tytuł	Efektywność gospodarstw indywidualnych w zależności od zadłużenia i siły ekonomicznej
Title	THE EFFICIENCY OF INDIVIDUAL AGRICULTURAL FARMS IN RELATION TO DEBT LEVEL AND EUROPEAN SIZE UNIT
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Abstract	The elaboration introduced dependences between the debt level and European Size Unit (ESU) with relation to efficiency of individual agricultural farms. Farms which have been using the greatest degree of the external financing resources were characterized with the highest profitability of the equity capital. The interests charge from credits of the agriculture income from the family-holding was the highest in the economically weakest farms with the biggest debt level. The income indicators of the cropland area and the economic work productivity increased together with higher ESU. The farms with the biggest debt level noticed the highest current financial liquidity, however this index was similar to recommended size. In farms without liabilities appeared the highest participation of the working capital in relation to assets. However this participation was the lowest in most economically strong agriculture farms. Managers of these farms streamlined the level of a current financial liquidity and amount of the working capital, that enabled to obtain the highest efficiency of the productive factors usage
Cytowanie	Mądra M., Wasilewski M. (2008) Efektywność gospodarstw indywidualnych w zależności od zadłużenia i siły ekonomicznej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 87-99
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Pełny tekst	EIOGZ_2008_n64_s87.pdf