INDICATOR ANALYSIS IN THE PROCESS OF FINANCIAL SECURITY MANAGEMENT FOR THE WHOLESALE FOODSTUFF SECTOR

Presented is the indicator analysis in the process of fi nancial security management for Poland’s wholesale foods sector. The study examined 160 wholesalers of foodstuff s, beverages and tobacco products (Polish commercial classifi - cations – PKD – from 46.31z to 46.39z), during the period 2008–2014. The study took advantage of corporate balance sheets, and profi ts and loss accounts of fi rms organized as limited liability entities and companies for scrutiny were chosen randomly. It was found that wholesaler liquidity diffi culty is a signal for other entities of fi nancial commercial stress which can consequently indicate diffi culty in payment for entrusted goods. The study confi rmed that the scrutinized companies have diffi culty in improving their liquidity and profi tability, potentially leading to bankruptcy as a result of negative opinions from potential investors.


Variant title:
Analiza wskaźnikowa w procesie zarządzania bezpieczeństwem finansowym w branży handlu hurtowego artykułami spożywczymi
Issue Date:
2016
Publication Type:
Journal Article
DOI and Other Identifiers:
DOI: 10.17306/JARD.2016.26 (Other)
PURL Identifier:
http://purl.umn.edu/253768
Published in:
Journal of Agribusiness and Rural Development, Issue 40
Series Statement:
2(40)




 Record created 2017-04-01, last modified 2017-08-29

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