Ocena wykorzystania aktywów przedsiębiorstwa handlowego w świetle sprawozdań finansowych

Abstract

Financial statements are the basic source of information on the situation and results of the operation of a business entity within a given period. The financial result, i.e. the difference between the total income and the total cost, is a measure which is important for assessing the company’s operation in a financial statement. It is largely determined by deductible expenses which show the company’s prudent financial management. Prudence means managing appropriately the company’s assets which are used to generate income. Effective management of resources should be based on a reliable analysis of the use of assets according to defined criteria by calculating selected ratios. To have a full picture it is important to perform a comparable analysis which compares different periods while paying attention to changing market conditions, to draw conclusions and then to adopt appropriate methods of effective management of company’s assets in order to maximize its production potential. This paper aims at emphasizing the importance of analyzing the use of assets and possibilities of using it to ensure company’s effective operation.