Zastosowanie metody TOPSIS do oceny sytuacji finansowej przemyslu spozywczego

• Authors: Dorota Czerwinska-Kayzer , Joanna Florek , Joanna Stanislawska

Title variants

EN

THE APPLICATION OF TOPSIS METHOD TO EVALUATE THE FINANCIAL SITUATION OF THE FOOD INDUSTRY

• Languages of publication: PL

Abstracts

EN

The main target of the study was to assess the financial situation of the food industry sectors in Poland in 2010 using a synthetic meter constructed with TOPSIS method. The analysis was based on unpublished statistical data from the Central Statistical Office. The research showed that the best financial situation characterized the industries that based their activities on animal products processing, secondary processing and manufacturing stimulants. These industries were characterized by the highest level of return on equity and a high use of foreign capital in financing economic activity. The lowest values of the synthetic meter, as well as the weakest financial condition, appeared in sectors whose business was based on crop production, e.g. low-processed products. They were characterized by low profitability and low involvement of foreign capital in financing of activities. In this group there were also difficulties with the settlement of liabilities.

Keywords

EN

FINANCIAL SITUATION; FOOD INDUSTRY; TOPSIS METHOD; POLAND

• Publisher: Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej – Państwowy Instytut Badawczy
• Journal: Zagadnienia Ekonomiki Rolnej
• Year: 2013
• Issue: 2(335)
• Pages: 22-37

Contributors

author

Dorota Czerwinska-Kayzer

• Uniwersytet Przyrodniczy w Poznaniu, Wydzial Ekonomiczno-Spoleczny, Katedra Finansow i Rachunkowosci, ul. Wojska Polskiego 28, 60-637 Poznan, Poland

author

Joanna Florek

• Uniwersytet Przyrodniczy w Poznaniu, Wydzial Ekonomiczno-Spoleczny, Katedra Finansow i Rachunkowosci, ul. Wojska Polskiego 28, 60-637 Poznan, Poland

author

Joanna Stanislawska

• Uniwersytet Przyrodniczy w Poznaniu, Wydzial Ekonomiczno-Spoleczny, Katedra Finansow i Rachunkowosci, ul. Wojska Polskiego 28, 60-637 Poznan, Poland