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The Inter-branch Liquidity Comparison of Polish Stock Exchange Companies on the Basis of Working Capital

100%
Koralun B. J.
Pieniądze i Więź
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2007
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vol. 10
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issue 1(34)
150-156
EN
The aim of the research presented in this paper is to evaluate the liquidity of non-financial public companies listed at Warsaw Stock Exchange both in 2004 and 2005. The evaluation is based on selected working capital ratios. The three basic features analysed include working capital related to turnover, assets, inventory and due debts. The ratios were analysed both in the whole number of companies, as well as considering each of the economic sectors of building, industry and services separately. The results obtained from the research reveal significant disparities between the empirical ratios and those considered as optimal, which proves inadequate working capital management. In most cases examined it results in an insufficient level of working capital as a liquidity reserve. However there are also many cases where the amount of working capital exceeds the desirable limit. The paper also indicates some likely reasons for the discrepancies between the real and standard ratios and suggests possible ways of reducing them.
2
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Zarządzanie należnościami i zobowiązaniami bieżącymi w kreowaniu wartości kapitału pracującego w MSP w kryzysie zaufania do partnera biznesowego

100%
Prysiński Ł.
Zarządzanie i Finanse
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2012
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vol. 4
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issue 2
177-188
EN
The aim of the article was to show the mechanisms of management of current receivables and current liabilities in the crisis of confidence in the business partner and assess whether these lead to an increase in working capital. The study selected two textile manufacturing companies and one construction com-pany. The first problem in the article was to show activities, that firm take to manage receivables and liabilities of the company and to verify if they affect the management of working capital. The second problem was to answer the question whether the management of receivables and liabilities has a positive effect on liquidity and turnover in ana-lyzed firms. At the beginning the author described the phenomenon of reducing confidence in the business partners, and then using ratios of liquidity and turnover, the situation of surveyed companies was analyzed. The next part of the article shows the policy of firms in order to increase working capital in crisis conditions. The analysis of indicators and analysis of receivables and liabilities has shown a positive verification of posed problems.
3
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Zarzadzanie kapitalem obrotowym w gospodarstwach rolnych w 2007 roku (na podstawie danych FADN)

100%
Rys-Jurek R.
Journal of Agribusiness and Rural Development
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2011
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issue 3(21)
95-104
EN
Article is an attempt to describe the way of the net working capital management in farms in the year 2007. Data on the farms were taken from the FADN database and include the farms from the 27 European Union countries (EU-27). A descriptive and comparative analysis was used, and also the fundamental indicators of the financial analysis were made. The analysis showed that agriculture in the EU in 2007 year was characterized by: a high share of current assets in total assets, over-liquidity and low importance of short-term liabilities, and commonly used strategy of net working capital management was an aggressive-conservative one. This strategy was characterized by a moderate profit and risk. There was also a high diversity of assets and capital structure depending on the country. The study was extended by the comparison of net working capital management in the average farms from Poland with the average one from the EU-27 according to the ESU and the agricultural type.
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