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The relationship between working capital and profitability in food industry firms in Poland

Zbigniew GOLAS
Anna BIENIASZ
Dorota CZERWINSKA-KAYZER

Puni tekst: engleski, PDF (355 KB) str. 0-0 preuzimanja: 848* citiraj
APA 6th Edition
GOLAS, Z., BIENIASZ, A. i CZERWINSKA-KAYZER, D. (2013). The relationship between working capital and profitability in food industry firms in Poland. Journal of Central European Agriculture, 14 (1), 0-0. Preuzeto s https://hrcak.srce.hr/98328
MLA 8th Edition
GOLAS, Zbigniew, et al. "The relationship between working capital and profitability in food industry firms in Poland." Journal of Central European Agriculture, vol. 14, br. 1, 2013, str. 0-0. https://hrcak.srce.hr/98328. Citirano 20.10.2021.
Chicago 17th Edition
GOLAS, Zbigniew, Anna BIENIASZ i Dorota CZERWINSKA-KAYZER. "The relationship between working capital and profitability in food industry firms in Poland." Journal of Central European Agriculture 14, br. 1 (2013): 0-0. https://hrcak.srce.hr/98328
Harvard
GOLAS, Z., BIENIASZ, A., i CZERWINSKA-KAYZER, D. (2013). 'The relationship between working capital and profitability in food industry firms in Poland', Journal of Central European Agriculture, 14(1), str. 0-0. Preuzeto s: https://hrcak.srce.hr/98328 (Datum pristupa: 20.10.2021.)
Vancouver
GOLAS Z, BIENIASZ A, CZERWINSKA-KAYZER D. The relationship between working capital and profitability in food industry firms in Poland. Journal of Central European Agriculture [Internet]. 2013 [pristupljeno 20.10.2021.];14(1):0-0. Dostupno na: https://hrcak.srce.hr/98328
IEEE
Z. GOLAS, A. BIENIASZ i D. CZERWINSKA-KAYZER, "The relationship between working capital and profitability in food industry firms in Poland", Journal of Central European Agriculture, vol.14, br. 1, str. 0-0, 2013. [Online]. Dostupno na: https://hrcak.srce.hr/98328. [Citirano: 20.10.2021.]

Sažetak
The article presents the results of the effectiveness of working capital management in the food industry in Poland. The study was conducted in the 30 branches (classes) of the food industry over the period 2005-2009, based on unpublished data of the Central Statistical Office. The effectiveness of working capital management were evaluated using a cycles of inventories, receivables, liabilities and cash conversion cycle and in relation to rates of return earned on assets. Studies have shown that in industries where these cycles are the shortest achieved the highest rate of return. The beneficial effect of shortening the cycle of working capital on profitability is also verified by using regression analysis.

Ključne riječi
cash conversion cycle; cycle of working capital; food industry; return on assets

Hrčak ID: 98328

URI
https://hrcak.srce.hr/98328

Posjeta: 1.190 *