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Autor	Beata Szczecińska
Tytuł	Wykorzystanie modelu analizy Du Ponta w ocenie efektywności wybranych przedsiębiorstw gospodarki żywnościowej
Title	APPLICATION OF DU PONT MODEL IN AN ASSESSMENT OF THE EFFICIENCY OF FOOD SECTOR’S ENTERPRISES
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Abstract	Making proper decisions by people who manage enterprises is not an easy work, therefore there is a large demand for the analytical information. The financial ratio analyse is conducted in most of enterprises. However, only its extension by the causal analysis enables to define factors that influence changes in economical phenomena of enterprises. The aim of this work is an attempt to assess the factors which are most powerful in affecting the financial result of the analyzed firms as well as an estimation of the management efficiency based on the conducted research. The partial differences method has been used in the Du Pont analysis model. The study comprised the years 2002–2006. The confectionery companies: Jutrzenka, Mieszko and Wawel, all three quoted on the Warsaw Stock Exchange were analyzed. There have been conducted two types of analysis. The financial ratio analysis and the causal analysis based on the Du Pont model. Obtained results can be used to estimate the financial situation of firms and to make optimal managerial decisions.
Cytowanie	Szczecińska B. (2008) Wykorzystanie modelu analizy Du Ponta w ocenie efektywności wybranych przedsiębiorstw gospodarki żywnościowej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 65-74
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Autor	Walenty Poczta, Joanna Średzińska
Tytuł	Zróżnicowanie sytuacji finansowej gospodarstw rolnych w krajach Unii Europejskiej
Title	DIFFERENTIATION OF FINANCIAL SITUATION OF AGRICULTURAL FARMS IN THE EUROPEAN UNION
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Abstract	The paper presents the average value of financial standing indicators (liquidity, debt, activity and profitability ratios) for group of agricultural holdings included into FADN. Data concern 2004 and have been presented for EU countries. Furthermore, the multi-dimensional statistical analysis of the financial results recorded by agricultural farms were conducted. As a result of grouping four homogeneous clusters of farms in the EU were identified. These groups are characterized by different value of the analyzed indicators. The analysis confirms thus the occurrence of considerable diversification of the financial performance in the EU countries. The research shows also that holdings in some “new” EU countries can be competitive for holdings in the EU-15
Cytowanie	Poczta W., Średzińska J. (2008) Zróżnicowanie sytuacji finansowej gospodarstw rolnych w krajach Unii Europejskiej.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 75-86
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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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Autor	Joanna Baran
Tytuł	Efektywność techniczna a wyniki finansowe spółdzielni mleczarskich w latach 2003–2005
Title	TECHNICAL EFFICIENCY VS. FINANCIAL RESULTS OF DAIRY COOPERATIVES IN THE YEARS 2003–2005
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Abstract	This paper presents assessment of the relation between technical efficiency of dairy cooperatives and their financial performance. The analysis based on 169 cooperatives shows that technical efficiency is correlated with many of financial measures. Statistic test showed significant differences between cooperatives of low and high technical efficiency. The higher technical efficiency is connected with such indicators as return on equity (ROE), return on assets (ROA), return on sales (ROS), higher labour efficiency ratio and assets productivity
Cytowanie	Baran J. (2008) Efektywność techniczna a wyniki finansowe spółdzielni mleczarskich w latach 2003–2005.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 101-112
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Autor	Marzena Chmielewska
Tytuł	Zakres i narzędzia pozyskiwania informacji o kosztach w opinii zarządzających spółdzielniami mleczarskimi
Title	SCOPE AND TOOLS OF GAINING INFORMATION ABOUT COSTS IN OPINIONS OF MANAGERS OF DAIRY COOPERATIVES
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Abstract	The paper aims to present the opinion of managers of dairy cooperatives about the costs management in their entities. There were interviewed 45 deliberately chosen dairy cooperatives. The results show that only the biggest cooperatives, characterised by the best financial situation, employees a dedicated person for costs analysis. Accordingly the main problem that managers of interviewed cooperatives face, are connected to simplification of book keeping and lack of qualified staff responsible for costs management
Cytowanie	Chmielewska M. (2008) Zakres i narzędzia pozyskiwania informacji o kosztach w opinii zarządzających spółdzielniami mleczarskimi.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 113-125
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Autor	Magdalena Chojnowska, Michał Pietrzak
Tytuł	Wzrost skali produkcji a kondycja finansowa spółdzielni mleczarskich w latach 1999–2005
Title	INCREASE OF THE PRODUCTION’S SCALE VS. THE FINANCIAL PERFORMANCE OF DAIRY COOPERATIVES IN 1999–2005
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Abstract	The paper presents the issue of potential relation between dynamics of dairy cooperatives’ scale and financial performance. The review of the literature in the analyzed area was done. Next the results of analysis of differences between dairies of low, medium and high dynamics of assets growth was presented. Statistics tests showed significant differences between analyzed three groups among such indicators as current liquidity, acid test, debts to assets ratio, debts to equity ratio, labour efficiency ratio and profitability ratios.
Cytowanie	Chojnowska M., Pietrzak M. (2008) Wzrost skali produkcji a kondycja finansowa spółdzielni mleczarskich w latach 1999–2005.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 127-142
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Autor	Tomasz Nawrocki
Tytuł	Sytuacja finansowa, ze szczególnym uwzględnieniem rentowności, spółek giełdowych z branży spożywczej w latach 2002–2006
Title	FINANCIAL SITUATION, WITH EMPHASIS ON PROFITABILITY, IN POLISH STOCK COMPANIES FROM FOOD INDUSTRY IN 2002–2006
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Abstract	Joint stock companies from food sector quoted at the end of 2006 at the Stock Exchange in Warsaw have been gaining better and better financial results after the deterioration of economic situation, which took place at the beginning of this decade. It is possible to notice decided improvement of property and financial situation after 2004, it means after Polish joining the European Union. Thanks to investments made by the investigated companies before the access and opening new markets the improvement of the level of chosen factors of financial analysis was done. It confirms increase of sales and property management effectiveness.
Cytowanie	Nawrocki T. (2008) Sytuacja finansowa, ze szczególnym uwzględnieniem rentowności, spółek giełdowych z branży spożywczej w latach 2002–2006.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 143-151
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Autor	Edyta Bombiak
Tytuł	Skuteczność narzędzi motywowania pracowników a sytuacja finansowa przedsiębiorstw sektora spożywczego
Title	EFFICIENCY OF MOTIVATION TOOLS VS FINANCIAL SITUATION OF COMPANIES FROM FOOD INDUSTRY
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Abstract	The paper aims to analyze links between the efficiency of motivation tools and the financial situation of companies from food industry. It argues that selection of efficient incentives influences the level of employees’ motivation. The better motivation effects with higher effectiveness of their work, which in return influences the improvement of financial condition of a company. The analysis have been made on the example of companies from food industry that are operating in Siedlce district
Cytowanie	Bombiak E. (2008) Skuteczność narzędzi motywowania pracowników a sytuacja finansowa przedsiębiorstw sektora spożywczego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 153-161
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Autor	Irena Kropsz
Tytuł	Ocena struktur przepływów pieniężnych przedsiębiorstw branży rolno-spożywczej na Dolnym Śląsku
Title	ASSESSMENT OF CASH FLOW STRUCTURE OF FOOD INDUSTRY COMPANIES FROM LOWER SILESIA REGION
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Abstract	The paper assesses the cash flow structure of food industry companies from Lower Silesia region in 2002–2004. The research aimed to determine the directions of net cash flow in different types of business activity, namely: operational, investment and financial. Moreover the way the financial gross margin was generated has been assessed. The net profit worked out by the enterprise is not only one measure of its financial condition and not only condition of its existence. There are other important factors, out of which the cash flow is very important. The cash flow determines the liquidity and solvency of the company. The Cash Flow Account describes the flow of money between the balance at the beginning and the balance at the end of the period. It gives the possibility to assess the company’s ability to generate the cash. In short period the cash not the profit is of key importance for a company. Moreover it shows changes that took place in certain positions of balance sheet due to cash flows. It allows also to determine main direction of outflow of cash and to analyze the mechanisms which influence the financial situation of a company.
Cytowanie	Kropsz I. (2008) Ocena struktur przepływów pieniężnych przedsiębiorstw branży rolno-spożywczej na Dolnym Śląsku.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 163-173
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Autor	Anna Milewska, Anna Wolff
Tytuł	Kształtowanie płynności finansowej na przykładzie przedsiębiorstwa przemysłu chemicznego
Title	LIQUIDITY MANAGEMENT ON THE EXAMPLE OF CHEMICAL INDUSTRY ENTERPRISE
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Abstract	The paper discusses the issue connected with assessing internal policy of liquidity management carried out in one of chemical industry enterprises in 2002–2006. The article includes the main questions from the field of enterprise finances, with special focus on their influence on financial liquidity of the company. The authors concentrated on such aspects as: characteristics of factors influencing maintenance of financial liquidity in the enterprise, their impact on financial condition of the company, as well as standard methods and tools enabling to assess and to improve the efficiency of financial liquidity management. Financial issues, discussed in the theoretical part of the article, were expressed practically and were used to study the reasons for and effects of difficulties connected with maintaining the right level of financial liquidity. The above mentioned difficulties were defined in the surveyed enterprise
Cytowanie	Milewska A., Wolff A. (2008) Kształtowanie płynności finansowej na przykładzie przedsiębiorstwa przemysłu chemicznego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 175-187
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Autor	Marta Domagalska-Grędys
Tytuł	Ocena produktycyjno-ekonomiczna indywidualnych gospodarstw rolnych regionu 800 – Małopolska i Pogórze
Title	ASSESSMENT OF PRODUCTION AND ECONOMIC RESULTS OF FARMS LOCATED IN MALOPOLSKA AND POGORZE REGION
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Abstract	The data collected under Farm Accountancy Data Network (FADN) enable to analyze agricultural farms from different perspectives including production and economics. The paper presents the production and economic results of farms located in region of Małopolska and Pogórze, identifi ed in FADN as region 800. It argues that there occurs among others regional disproportions of agricultural activity both in Poland and in Małopolska and Pogórze region. Farmers from this region have to carefully plan agricultural activities, as their economic results might differ from those aggregated for Poland
Cytowanie	Domagalska-Grędys M. (2008) Ocena produktycyjno-ekonomiczna indywidualnych gospodarstw rolnych regionu 800 – Małopolska i Pogórze.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 189-199
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Autor	Marzena Chmielewska, Magdalena Mądra
Tytuł	Wskaźniki kosztowe w indywidualnych gospodarstwach rolniczych
Title	COST INDICATORS IN INDIVIDUAL AGRICULTURAL FARMS
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Abstract	The paper presents the cost-analysis carried out in agricultural farms in relation to cropland area and the level of debts. The analysis were conducted for 2005. The researches were executed for individual agricultural farms in Mazowsze and Podlasie regions. The highest participation of production costs in revenues was noticed in farms with the smallest cropland area and the lowest level of debts. This results in higher cost absorption of the agriculture production, as well as the lack of modern machines which could contribute to decrease of production costs. In the smallest farms, which have had high level of debts, the production cost in relation to work counted per hour was the highest, which is due to work engagement of whole farmer’s family. The participation of farming costs in amount of all costs was decreasing together with the height cropland area. The highest participation of depreciation in production costs was observed in the group of the smallest farms, which owns very depreciated fixed assets
Cytowanie	Chmielewska M., Mądra M. (2008) Wskaźniki kosztowe w indywidualnych gospodarstwach rolniczych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 201-213
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Autor	Piotr Bórawski
Tytuł	Ocena składników bilansu majątkowego przedsiębiorstw na przykładzie województwa warmińsko-mazurskiego
Title	EVALUATION OF BALANCE SHEET’S COMPONENTS OF ENTERPRISES ON THE EXAMPLE OF WARMIA AND MAZURY VIOVODSHIP
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Abstract	The paper aims to present structure of balance sheets and financial ratios for of selected group of small and medium sized enterprises from Warmia and Mazury Viovodship. A particular attention was paid to changes which took part in balance sheets’ components in 2004–2006. The survey has proved the increase of both fixed and current assets. The fixed assets were represented by buildings (64%), technical equipment (22.1%) and land (8.2%)
Cytowanie	Bórawski P. (2008) Ocena składników bilansu majątkowego przedsiębiorstw na przykładzie województwa warmińsko-mazurskiego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 215-225
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Autor	Emilia Grzegorzewska
Tytuł	Ocena zagrożenia upadłością przedsiębiorstw w sektorze rolniczym
Title	EVALUATION OF BANKRUPTCY HAZARD TO AGRICULTURAL ENTERPRISES
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Abstract	Bankruptcy as a mechanism of natural selection is an inherent element in business. This relates to all business entities, hence also agribusiness entities. The past research on financial hazards to enterprises did not include financial data of this type of entities. In view of the specificity of the agricultural sector it is worthwhile to consider the extent to which the existing financial hazard models allow to make accurate forecasts of bankruptcy of enterprises. The paper presents the selected early warning models and the results of in-house research, designed to analyse the financial standing of several enterprises with the use of those tools. Furthermore, the paper indicates the differences and similarities in the evaluation of the economic condition with the use of specific models
Cytowanie	Grzegorzewska E. (2008) Ocena zagrożenia upadłością przedsiębiorstw w sektorze rolniczym.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 227-242
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Autor	Grażyna Karmowska
Tytuł	Ocena działalności przedsiębiorstwa z zastosowaniem wybranych metod ilościowych
Title	EVALUATION OF ECONOMIC EFFECTIVENESS OF AN ENTERPRISE USING CHOSEN QUANTITATIVE METHODS
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Abstract	Intention of the presented study is an attempt to evaluate enterprises effectiveness with the use of financial index analysis and progress tendencies function. There were studied chosen profitability and rentability rations. To forecast the short-term financial results (income, expenses, profit) punctual and interval prognosis were estimated
Cytowanie	Karmowska G. (2008) Ocena działalności przedsiębiorstwa z zastosowaniem wybranych metod ilościowych.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 243-250
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Autor	Justyna Franc-Dąbrowska, Małgorzata Zbrowska
Tytuł	Prognozowanie finansowe dla spółki X – spółka logistyczna
Title	FINANCIAL FORECASTING FOR A COMPANY X – A LOGISTIC BUSINESS
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Abstract	This study presents forecasted financial statements for the logistics company. The forecast was verified against actual results. Identified deviations were caused by random incidents, which couldn’t have been anticipated when forecast was made. It was found that financial forecasting is useful both in financial analysis and identification of strengths and weaknesses in corporate financial management
Cytowanie	Franc-Dąbrowska J., Zbrowska M. (2008) Prognozowanie finansowe dla spółki X – spółka logistyczna.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 251-270
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Autor	Mariusz Maciejczak
Tytuł	Ocena Indeksów Wczesnego Ostrzegania na przykładzie Testu Szybkiego i Indeksu Zh. Czy wyniki zależą od zastosowanej metody?
Title	ASSESSMENT OF EARLY WARNING SYSTEMS ON THE EXAMPLE OF QUICK TEST AND ZH INDEX. DO RESULTS DEPEND ON APPLIED METHOD?
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Abstract	The paper aims to present the essence, importance, functionality and different models of Early Warning Systems (EWS). It argues that application of different EWS models shows similar results. Based on data from 469 Polish companies coming from 5 sectors, and using Spearman rank correlation coeffi cient two models were analyzed: Quick Test and Zh Index
Cytowanie	Maciejczak M. (2008) Ocena Indeksów Wczesnego Ostrzegania na przykładzie Testu Szybkiego i Indeksu Zh. Czy wyniki zależą od zastosowanej metody?.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 271-283
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Autor	Tomasz Siudek
Tytuł	Efektywność w teorii i praktyce na przykładzie wybranych banków spółdzielczych w Polsce
Title	EFECTIVENESS IN THEORY AND PRACTICE ON THE EXAMPLE OF SELECTED COOPERATIVE BANKS IN POLAND
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Abstract	The paper aims to present the efficiency of cooperative banks from the perspective of theory and practice in Poland. The theoretical part reviews the most important definitions of efficiency, its indicators and assessment methods. Empirical study results suggest that the financial efficiency of the cooperative banks in Poland, as measured by ROA and ROE, is statistically significantly impacted by study year and spatial location of bank activity (community and voivodship). Moreover, applying the backward stepwise regression as a method of exploratory analysis, exogenous and endogenous determinants of the cooperative banks efficiency were identified
Cytowanie	Siudek T. (2008) Efektywność w teorii i praktyce na przykładzie wybranych banków spółdzielczych w Polsce.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 5-18
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Autor	Emilia Stola, Mirosław Wasilewski
Tytuł	Private banking w PKO BP S.A. w opiniach klientów
Title	CUSTOMERS OPINION ABOUT PRIVATE BANKING IN PKO BP S.A.
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Abstract	The paper aims to present the assessment of individual customers’ opinions, regarding the private banking section in PKO BP S.A. bank. This segment of banking is most often used by people with higher education and age from 36 to 55 years. The most important choice determinants of private banking customers in PKO BP S.A. are the convenient location of the bank branches and opening hours. The less important mater in this range concerns the aspect of the attraction of the bank offer. The majority of customers described the banks financial adviser as competent and well prepared to work. Customers usually meet with an adviser once a month. The participants of the private banking section use mostly to make the operation on savings-settlement account and also on a prestige payment cards. The majority of PKO BP S.A. customers assesed the private banking offer of this bank as a similar to other banks
Cytowanie	Stola E., Wasilewski M. (2008) Private banking w PKO BP S.A. w opiniach klientów.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 19-29
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Autor	Sławomir Juszczyk
Tytuł	Wykorzystanie opcji do ograniczenia ryzyka kursu walutowego
Title	USING OPTIONS TO LIMIT THE EXCHANGE RATE RISK
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Abstract	The paper presents the selected issues concerned possibility cooperation between companies and banks in the area of limiting the exchange rate risk. Additionally different ways of using this options were presented. This problem has a great meaning in the context of globalization of economic processes in regulation and real sphere. The economic conditions are still changing and create new challenges and possibilities for cooperation. Modern company which introduce the innovation product, producing on a big scale, should participate in the international labor division and on the international market. It caused necessity of planning economic operation, including financial one. It concerns also the risk connected with using loans in foreign currency
Cytowanie	Juszczyk S. (2008) Wykorzystanie opcji do ograniczenia ryzyka kursu walutowego.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 65: 43-58
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