The Turnover Cycle of Capital in Small and Medium-Sized Enterprises from the Construction Sector Listed on Newconnect
Ładowanie...
Data
2013
Autorzy
Tytuł czasopisma
ISSN czasopisma
Tytuł tomu
Wydawca
Wyższa Szkoła Biznesu - National-Louis University in Nowy Sącz
Abstrakt
The dynamics of small and medium-sized enterprises play a key role
in the development of the Polish economy. These entities are essential for
the sustainable functioning of the economy, allowing one to benefit from the
effects of the dynamic development of future generations. In the first part of
the article the diagnostics on the liquidity of a company is presented. Then
liabilities turnover, receivables turnover cycle and inventory turnover cycle
are briefly characterized. In the second part of the article issues concerning
cash management are discussed. Proper capital management is a major media
to a company and added value because it improves efficiency and contributes
to the proper planning in terms of financial requirements and the rational
obligations incurred. The third part of the paper verifies the effectiveness
of usability indicators to determine the time length of the cycle. Using the
indicators discussed a company obtains information about the levels of cash
to enable it to minimize maintenance costs.
Opis
Słowa kluczowe
debtors cycle, inventory turnover cycle, trading liabilities cycle, cash turnover cycle
Cytowanie
Business and non-profit organizations facing increased competition and growing customers' demands / ed. by Adam Nalepka, Anna Ujwary-Gil. Nowy Sącz : Wyższa Szkoła Biznesu - National-Louis University, cop. 2013. - S. 281-292