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Abstract
The paper presents an analysis of the efficiency of inventory management in feed enterprises in groups of
inventories and cross-sized enterprises. Resources to realize objective pursued originated from the financial
statements 55 feed production plant operating in Poland in 2005-2011. The study was conducted on the basis
of financial data of feed enterprises. Inventory management was measured by the length of inventory cycle. The
research shows that the inventory cycle is diversified due to groups of inventories and size of the enterprises.