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Pojęcie i obszary kreowania oraz zapewniania bezpieczeństwa finansowego przedsiębiorstwa

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Karbownik L., Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Ekonomik Stosowanych i Informatyki
Acta Universitatis Lodziensis. Folia Oeconomica
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2012
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vol. 267
EN
Despite of commonly used the term „enterprise financial security”, the issue is not clearly defined and raises a lot of controversy. The reasons for this are many, but certainly one of the most important among them is a tendency of the enterprise to take risks. The fundamental goal of this paper is to define the enterprise financial security and indication of the key areas of its evaluation. The main thesis of this article is the statement that we can not talk about the enterprise financial security, if it does not have satisfactory, financial prospects and conditions for the continuation and development of its business activity.
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Kasowe i memoriałowe mierniki oceny bezpieczeństwa finansowego przedsiębiorstwa

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Karbownik L., Uniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Ekonomik Stosowanych i Informatyki
Acta Universitatis Lodziensis. Folia Oeconomica
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2012
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vol. 267
EN
Despite of commonly used the term „enterprise financial security” the issue is not clearly defined and raises a lot of controversy. In the Polish and foreign literature there is no synthetic measure of the enterprise financial security. The fundamental goal of this paper is identification the key, cash-based and accrual-based measures of the enterprise financial security. The main thesis of this article is the assertion that the need for satisfactory financial perspectives (conditions) for the continuation and development of business activities implies the necessity for the parallel measurement and evaluation of cash-based and accrual-based measures, which is consequently the basis for effective and efficient management of business entity, its continued activity and development
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Zróżnicowanie poziomu operacyjnego bezpieczeństwa finansowego przedsiębiorstw sektora TSL

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Karbownik L., Uniwersytet Łódzki W. E.-S.
Acta Universitatis Lodziensis. Folia Oeconomica
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2013
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vol. 278
EN
The main goal of this paper is analysis the range of differentiation in the level of the ability of the transport, forwarding and logistic enterprises to obtain and maintain the financial condition which is favourable for continue their business activity. For the realization of fundamental goal of the article it has been put the research hypothesis stating that forwarding companies retain a higher level of operational financial security in relation to other companies from the TSL sector. The recognition of this diversification range of the analysed variable has been done with using of the basic descriptive statistics (i.e., the mean and median) and Kruskal-Wallis Test in SPSS.
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