Płynność finansowa przedsiębiorstw rolniczych w Polsce (na przykładzie uczestników „Rankingu 300”)
Financial liquidity of the best agricultural enterprises in Poland (on the example of enterprises listed in “The Rating of 300”)
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2015, vol., nr 109, s. 5-16
Abstract
The aim of the study was to assess the financial position and liquidity of the best agricultural enterprises in Poland. The study involved 50 companies from the top and 50 from the end of “The Rating of 300”. Quite significant differences in the ratios of current liquidity and fast liquidity were found both between and within the groups of enterprises. Both of the groups of companies were characterized by good financial situation.