Przeglądaj wg Autor "Kaczmarczyk, Krzysztof"

Teraz wyświetlane 1 - 2 z 2
  • Miniatura
    Pozycja
    Ocena wykorzystania aktywów przedsiębiorstwa handlowego w świetle sprawozdań finansowych
    (Wyższa Szkoła Biznesu - National-Louis University w Nowym Sączu, 2008) Kaczmarczyk, Anna; Kaczmarczyk, Krzysztof
    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.
  • Miniatura
    Pozycja
    Wykorzystanie analizy rachunku przepływów pieniężnych w decyzjach przedsiębiorstwa handlowego
    (Wyższa Szkoła Biznesu - National-Louis University w Nowym Sączu, 2007) Kaczmarczyk, Krzysztof
    The objective of the study is to present cash-flow report, which in connection with the other elements of financial statement may provide many benefits in form of a complex information. Such information enables users of a report to evaluate changes in net assets of a business unit (in particular, taking into consideration level of account receivables and account payables), its financial structure (together with liquidity and solvency) and ability to influence amount and period of occurrence of cash-flows as a reply to changing circumstances and appearing possibilities. Information about cash funds is useful in evaluation of business unit’s abilities to obtain cash funds and cash equivalents, as well as they enable users of such information to develop methods for evaluating and comparing current value of future cash-flow existing in examined unit. Coming from the essence and significance of information from cash-flow report, through the method for analysing it, results of examining cash-f1ow analysis and its utilisation for a chosen enterprise in examined time frame have been presented.