Zróżnicowanie sytuacji ekonomiczno-finansowej spółek z sektorów produkcyjnych
The diversity of economic and financial situation of industrial companies
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2015, vol., nr 109, s. 71-83
Abstract
The aim of this study is to present financial situation of selected industrial companies on the example of stock companies quoted on Warsaw Stock Exchange. Among the branches under consideration are building, machine-engineering, metal and food industries. The period of research covered the years 2008–2012. The worst situation in terms of profitability, liquidity and debt occurred in the building sector. The optimal level of liquidity was found in the machine engineering and metal industries. The highest efficiency in the use of assets and equity has been reported in the food industry. Profitability ratios of net sales were the highest in the field of machine-engineering sector.