Ocena płynności finansowej przedsiębiorstw z sekcji przetwórstwo przemysłowe w województwie podkarpackim w latach 2003-2005

Abstract

One of the main goals of a company is keeping financial liquidity, that is, ability to meet its liabilities. Liquidity problems might be a bankruptcy circumstance and often have negative impact on a company’s competitive capacity. The targets of the research in the article are companies from the industrial processing sector. For the financial liquidity assessment, statistical methods based on companies balance data were used. The methods of studying of the level and circulation of floating capital are their significant supplementation. An attempt was made to answer the question whether the trends in financial liquidity in companies from this sector from Podkarpackie Province were convergent with tendencies on the national level during the period of 2003-2005.