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 The research was conducted on the basis of the unpublished data by the Polish Central Statistical Office in the trade structure and dimension of food industry enterprises in Poland in the period of 2005-2009, and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.
- Language
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Englisch
- Bibliographic citation
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Journal: Contemporary Economics ; ISSN: 1897-9254 ; Volume: 5 ; Year: 2011 ; Issue: 4 ; Pages: 68-81 ; Warsaw: Vizja Press & IT
- Classification
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Wirtschaft
International Finance: General
Corporate Finance and Governance: General
Capital Budgeting; Fixed Investment and Inventory Studies; Capacity
- Subject
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working capital
rate of return
food industry
- Event
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Geistige Schöpfung
- (who)
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Bieniasz, Anna
Gołaś, Zbigniew
- Event
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Veröffentlichung
- (who)
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Vizja Press & IT
- (where)
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Warsaw
- (when)
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2011
- DOI
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doi:10.5709/ce.1897-9254.29
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Bieniasz, Anna
- Gołaś, Zbigniew
- Vizja Press & IT
Time of origin
- 2011
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