The business activity in enterprises and banks is connected with generating of cash flows. Each cash flow has its own level of liability. The article aim is to analyse the methods of the liquidity identification and to indicate the operations allowing its ruling, together with describing the strategy of the enterprise liquidity managering.
G. Golawska-Witkowska, Politechnika Gdanska, Wydzial Zarzadzania i Ekonomii, Katedra Finansów, ul. Narutowicza 11/12, 90-952 Gdansk, Poland
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