The Structure of Capital and Revenue in Social Enterprises

• Authors: Szymańska Aleksandra , Jegers Marc

Title variants

PL

Struktura kapitału i przychodów w przedsiębiorstwach społecznych

• Languages of publication: EN

Abstracts

EN

Social enterprises follow fi nancially sustainable strategies to achieve their social goals and to solve a wide range of social problems. Our main research questions aim at discovering diff erences in the structure of capital and revenue of social enterprises in diff erent sectors and their having diff erent legal forms. We analyse the fi nancial statements of Polish social enterprises and capture relations between legal forms, domains of activities and their fi nancial structure. We fi nd that there are signifi cant diff erences in revenue, equity and debt structures. Furthermore, we fi nd that the capital structure of social enterprises is highly dependent on the environment and conditions under which they are active.

PL

Obecnie przedsiębiorstwa społeczne decydują się na wybor strategii, ktore zapewniają im stabilizację w realizowaniu ich misji społecznej. W niniejszym artykule zbadano wpływ struktury fi nansowej, formy prawnej oraz obszaru działalności na kształtowanie się struktury kapitału oraz struktury przychodow. Analizie zostały poddane sprawozdania fi nansowe polskich przedsiębiorstw społecznych, z uwzględnieniem wspomnianych czynnikow. Otrzymane wyniki pozwalają wnioskować o istnieniu istotnych rożnic w strukturze przychodow, strukturze pasywow oraz strukturze kapitału pomiędzy przedsiębiorstwami społecznymi w Polsce. Ponadto wskazują one na silny wpływ na strukturę kapitału zarowno środowiska, jak i czynnikow generowanych przez sektor, w ktorym prowadzona jest działalność.

Keywords

EN

Social enterprises; public benefit organisations; revenue structure; capital structure; income; equity and debt

PL

przedsiębiorstwo społeczne; organizacja pożytku publicznego; struktura przychodów; struktura; kapitał; kapitał własny i zobowiązania

• Publisher: Uniwersytet Ekonomiczny w Krakowie, Małopolska Szkoła Administracji Publicznej
• Journal: Ekonomia Społeczna
• Year: 2014
• Issue: 1
• Pages: 51-68

Contributors

author

Szymańska Aleksandra

• Vrije Universiteit Brussel.

author

Jegers Marc

• Vrije Universiteit Brussel

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