PL EN


2011 | 3(328) | 78-98
Article title

WORKING CAPITAL MANAGEMENT IN THE FOOD INDUSTRY (Zarzadzanie kapitalem obrotowym w przemysle spozywczym)

Content
Title variants
Languages of publication
PL
Abstracts
EN
The article presents the results of research into the effectiveness of working capital management in the food industry. The research was carried out within a set of 30 sectors (classes) of the food industry in the period from 2005 to 2009, on the basis of unpublished data of the Central Statistical Office. The effectiveness of working capital management was assessed using the inventory, receivables and payables cycle and the cash conversion cycle as well as with regard to the rates of return achieved on assets and own capital. The research indicated that in sectors where the cycles mentioned were the shortest the rates of return were the highest. The advantageous impact of shortened working capital cycles on economic viability was also verified by means of the correlation and regression analysis.
Year
Issue
Pages
78-98
Physical description
Document type
ARTICLE
Contributors
author
  • Zbigniew Golas, Uniwersytet Przyrodniczy w Poznaniu, Katedra Ekonomiki Przedsiebiorstw Agrobiznesu, ul. Wojska Polskiego 28, 60-337 Poznan, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA097911
YADDA identifier
bwmeta1.element.66baeeaf-ee0e-38b2-bed2-24b22dec8df2
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.