Artikel

The influence of working capital management on the food industry enterprises profitability

The article presents the results of working capital management efficiency in the food industry in Poland and selected countries of the Eurozone. The research was conducted on the basis of the unpublished data by the Polish Central Statistical Office in the trade structure and dimension of food industry enterprises in Poland in the period of 2005-2009, and comparatively, in respect of the food sector in selected Eurozone countries. The working capital management efficiency was assessed by means of the inventory, accounts receivables, current liabilities turnover cycles, cash conversion cycle, and in respect of the obtained rates of return from non-financial assets. The research proved that in the food industry sectors with the shortest working capital cycles, relatively higher rates of profitability were obtained. A favorable influence of working capital cycles reduction of the profitability was also verified by means of a multiple regression analysis.

Sprache
Englisch

Erschienen in
Journal: Contemporary Economics ; ISSN: 1897-9254 ; Volume: 5 ; Year: 2011 ; Issue: 4 ; Pages: 68-81 ; Warsaw: Vizja Press & IT

Klassifikation
Wirtschaft
International Finance: General
Corporate Finance and Governance: General
Capital Budgeting; Fixed Investment and Inventory Studies; Capacity
Thema
working capital
rate of return
food industry

Ereignis
Geistige Schöpfung
(wer)
Bieniasz, Anna
Gołaś, Zbigniew
Ereignis
Veröffentlichung
(wer)
Vizja Press & IT
(wo)
Warsaw
(wann)
2011

DOI
doi:10.5709/ce.1897-9254.29
Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

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Objekttyp

  • Artikel

Beteiligte

  • Bieniasz, Anna
  • Gołaś, Zbigniew
  • Vizja Press & IT

Entstanden

  • 2011

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