IDEAS home Printed from https://ideas.repec.org/a/pes/ierequ/v5y2010i2p243-252.html
   My bibliography  Save this article

Financial Liquidity Of The Horticultural Enterprise Ppo Siechnice In Poland

Author

Listed:
  • Irena Kropsz

    (Wroclaw University of Environmental and Life Sciences,)

Abstract

One of the key issues in evaluating the financial condition of a company is the analysis of assets in relation to the due indebtedness, i.e., short-term obligations. Liquidity ratios calculated in such a manner help in the drawing of conclusions on the liquidity of the enterprise and its ability to pay its short-term liabilities. This paper examines the financial liquidity in 2005-2007 of a horticultural enterprise, producing and selling food, based on information available in the balance sheet, income statement, and the cash flow statement, as published in the company’s financial reports. The company was selected using the following criteria: location in Lower Silesia, Poland, in a municipal-rural commune, and operating in the agricultural-food sector. The study was based on business books of the examined company. The economic analysis involved mainly the financial liquidity ratios. Additionally, descriptive and comparative methods were used to characterize and interpret the results. The results of the study show that the company had a good financial situation and had no problems with payment of current obligations without waiting for accounts receivable or de-stocking. Additionally, liquidity analysis based on transfers from its operating activity showed that the obligations of the examined company could be covered by money obtained during its operating activities.

Suggested Citation

  • Irena Kropsz, 2010. "Financial Liquidity Of The Horticultural Enterprise Ppo Siechnice In Poland," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 5(2), pages 243-252, December.
    • Handle: RePEc:pes:ierequ:v:5:y:2010:i:2:p:243-252
    DOI: 10.12775/EQUIL.2010.039
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.12775/EQUIL.2010.039
    Download Restriction: no
    File URL: https://libkey.io/10.12775/EQUIL.2010.039?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Andrzej Geise & Magdalena Kuczmarska & Jarosław Pawlowski, 2021. "Corporate Failure Prediction of Construction Companies in Poland: Evidence from Logit Model," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 99-116.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pes:ierequ:v:5:y:2010:i:2:p:243-252. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adam P. Balcerzak (email available below). General contact details of provider: https://edirc.repec.org/data/ibgtopl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.