Skoči na glavni sadržaj

Ostalo

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

preuzimanja: 962

citiraj


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 The study was conducted in the 30 branches (classes) of the food industry over the period 2005-2009, based on unpublished data of the Central Statistical Office.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

Datum izdavanja:

15.3.2013.

Posjeta: 1.553 *