Basic developments and change tendencies in the financial situation of Polish enterprises

Czesław Skowronek

Abstract


The article focuses on the description and evaluation of basic issues regarding the financial situation of Polish non-financial enterprises. Performance in key areas, such as financial liquidity, return on sales, assets and equity and productivity of resources, was evaluated.  Although in the years between 2009 and 2014 the financial situation of enterprises was characterized by a significant volatility, positive developments were predominant. In 2011, Polish non-financial enterprises achieved a record profit from their activities. Global economy developments can adversely affect the activity of Polish enterprises.


Keywords


financial situation, incomes, costs, profit, loss, financial liquidity, profitability, productivity

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References


Biuletyn Statystyczny GUS (2014), nr 7, tab. 30, 37, 39 i 44.

Rocznik Statystyczny 2013, GUS, tab. 4 (502), 9(368), 10(369), 12(371).

„Rzeczpospolita” z dnia 21.10.2014 r.

Skowronek-Mielczarek A. (2007), Małe i średnie przedsiębiorstwa. Źródła finansowania, Wyd. C.H. BECK, Warszawa.

Szczepański J., Szyszko L. (red.) (2007), Finanse przedsiębiorstwa, wyd. III zmienione i rozszerzone, PWE, Warszawa.




DOI: http://dx.doi.org/10.17951/h.2015.49.2.169
Date of publication: 2015-07-28 13:12:34
Date of submission: 2015-07-28 10:14:08


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