The Priorities in Currents Assets Management Policy in the Warsaw Stock Exchange Agribusiness’ Companies in Opinion of Managers

Main Article Content

Serhiy Zabolotnyy

Abstract
In the article the opinions of managers of agribusiness joint stock companies on current assets’ management are presented. With the help of questionnaire the strategies of inventory, receivables and cash were defined. It was stated, that in the companies of agribusiness variable strategies of current assets were applied, with the advantage of moderate strategies. On one hand striving for ensuring of delivery stability, reducing losses of overdue payments and meeting the debts in time proved the conservative approach to the current assets management. On another hand orientation on reducing the costs of inventory, using of trade credits to stimulate sales and reinvestment of cash demonstrated the aggressive character of applied strategies.

Article Details

How to Cite
Zabolotnyy, S. (2012). The Priorities in Currents Assets Management Policy in the Warsaw Stock Exchange Agribusiness’ Companies in Opinion of Managers. Zeszyty Naukowe SGGW - Ekonomika I Organizacja Gospodarki Żywnościowej, (96), 277–289. https://doi.org/10.22630/EIOGZ.2012.96.35
References

BANCEL F., MITTOO U.R.: Cross-country determinants of capital structure choice: a survey of European firms, Financial Management, nr 4, 2004. (Crossref)

BROUNEN D., DE JONG A., KOEDIJK K.: Corporate Finance in Europe. Confronting Theory with Practice. Financial Management, 4, 2006.

CHOJNACKA E.: Czynniki wpływające na poziom zadłużenia - wyniki badania opinii osób odpowiedzialnych za finanse w publicznych spółkach akcyjnych. Zeszyty Naukowe Uniwersytetu Szczecińskiego, Finanse, Rynki Finansowe, Ubezpieczenia nr 26, 2010.

GRAHAM J.R., HARVEY C.R.: The theory and practice of corporate finance: evidence from the field. Journal of Financial Economics, nr 60, 2001. (Crossref)

Research Services In Collaboration With The Royal Bank of Scotland: Working Capital Management in a Post-Recession Environment: The View from Europe. A report prepared by CFO, 2010.

WĘDZKI D.: Strategie płynności finansowej przedsiębiorstwa. Oficyna Ekonomiczna, Kraków 2002.

ZABOLOTNYY S.: Pomiar wpływu strategii płynności finansowej na efektywność spółek giełdowych z sektora agrobiznesu, Zeszyty Naukowe Uniwersytetu Szczecińskiego, Nr 639, Szczecin 2011a.

ZABOLOTNYY S.: Strategia płynności finansowej w zależności od typu działalności przedsiębiorstw, Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, Nr 158, Wrocław 2011b.

Statistics

Downloads

Download data is not yet available.
Recommend Articles
Most read articles by the same author(s)