EN
Article is about business tendency surveys. The goal of the research was to verify, if entrepreneur’s opinions refl ect variability of coeffi cients describing their companies’ fi nancial situation. The subject of the study was the survey that is being performed by Polish Central Statistical Offi ce. There were two hypothesis taken. First, there is a negative correlation between entrepreneur’s opinions on changes in inventories and inventories turnover periods’ variability. Second, the same direction of relationship appears with respect to the ability to pay debtors. The results of the analysis support fi rst hypothesis. Second was also true, but the result was not statistically signifi cant.