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Tytuł: Impact of net working capital management strategy on financial results on the example of WIG-food companies
Autorzy: Kubala, Sebastian
Firlej, Chrystian Bernard
Słowa kluczowe: financial ratios
food industry
analysis of variance
Data wydania: 2020
Data dodania: 5-paź-2020
Wydawca: Wydawnictwo Uniwersytetu w Białymstoku
Źródło: Optimum. Economic Studies, Nr 3(101) 2020, s. 140-152
Abstrakt: Purpose – The main purpose of the work is to analyse the relationship between the net working capital management strategy and selected financial results of enterprises belonging to the WIG-food index. Research method – As part of the assessment, the financial data of 12 companies belonging to the WIG-food index for the period 2008-2018 were analysed. The dependent variables were the following measures: net profit/loss (NPL), current liquidity ratio (CLR), inventory turnover ratio (ITR), general debt ratio (GDR), return on sales (ROS). To achieve the objective of the research a one-way ANOVA variance was used. Results – The research results indicate that the net working capital management strategy adopted by the companies belonging to the WIG-Food index significantly affects the achieved financial results. Originality/value – The conducted research showed that the most common differences in shaping individual financial results occur between the use of aggressive (A) and conservative (C) strategy, aggressive (A) and moderately conservative (MC) strategy, conservative (C) and moderately aggressive (MA) strategy, as well as moderately aggressive (MA) and moderately conservative (MC) strategy.
Afiliacja: Sebastian Kubala - Department of Organizations Development, Cracow University of Economics
Chrystian Bernard Firlej - Faculty of Agriculture and Economics, University of Agriculture in Krakow
E-mail: Sebastian Kubala: kubalas@uek.krakow.pl
Chrystian Bernard Firlej: c.firlej@urk.edu.pl
URI: http://hdl.handle.net/11320/9643
DOI: 10.15290/oes.2020.03.101.11
ISSN: 1506-7637
metadata.dc.identifier.orcid: 0000-0003-4021-9173
0000-0001-7724-5717
Typ Dokumentu: Article
Występuje w kolekcji(ach):Optimum. Economic Studies, 2020, nr 3(101)

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