Liquidity as a measure of efficiency of fruit and vegetable producer groups and organizations

This study attempts to assess the financial liquidity of fruit and vegetable producer groups and organizations. Based on static liquidity ratios, the analysis was used for a preliminary assessment of the financial condition of the abovementioned economic operators in the context of forecasting their further market activity. Financial statements from 2012– 2015 served as research material. The survey extended to 78 groups and organizations of fruit and vegetable producers. As shown by the results, most of the operators surveyed failed to meet all the criteria of financial liquidity management. The average and median values of current, quick and cash ratios suggest that the operators face quite a high liquidity risk. This was confirmed by the results of detailed studies which showed that the liquidity ratios reported by ca. 60% of the operators were below the recommended optimum. Therefore, in the reporting period considered, such operators could be unable to meet their liabilities as they fall due. This may pose a severe threat to their continued existence and further development.