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Ocena kondycji finansowej sektora produkcji napojów w Polsce i Niemczech

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  • Gołaś, Zbigniew

Abstract

The main aim of the paper is to assess the financial situation of beverages production sector in Poland and Germany. Comparative research was carried on the basis of size classes of enterprises estimated with databases of European Central Bank that allowed to assess different economic sectors in aspects of financial structure, financial liquidity, indebtedness, activity and profitability. The research proved that Polish enterprises – comparing to German ones – apply more aggressive financial strategies, experience worse financial liquidity, less effective management of working capital, possess weaker ability to service its debts, evidence lower markup from sales but higher rate of return from own capital – as the consequence of interest shield and high capital leverage.

Suggested Citation

  • Gołaś, Zbigniew, 2017. "Ocena kondycji finansowej sektora produkcji napojów w Polsce i Niemczech," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2016(2), May.
    • Handle: RePEc:ags:paaero:257403
    DOI: 10.22004/ag.econ.257403
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    Keywords

    Agribusiness;

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