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1、字?jǐn)?shù):英文 字?jǐn)?shù):英文 2735 2735 單詞, 單詞,14502 14502 字符;中文 字符;中文 4163 4163 漢字 漢字出處: 出處:Katarzyna Katarzyna Goldmann.Financial Goldmann.Financial Liquidity Liquidity and and Profitability Profitability Management Management in in
2、 Practice Practice of of Polish Polish Business[J].Financial Business[J].Financial Environment Environment and and Business Business Development.2017:103-112 Development.2017:103-112外文文獻(xiàn) 外文文獻(xiàn) Financial Liquidity and Prof
3、itability Management in Practice of Polish BusinessAbstract From the point of view of companies’ survival strategies, in the short term, financial liquidity plays a more important role than profitability does. In the ca
4、se when the company is not profitable in the short term but is characterized by good financial liquidity, it has the potential for further development and for improving its performance. However, in a long-term perspectiv
5、e, profitability is more important because its lack in the long term will result in lacking financial liquidity. Therefore, an important element of company management is making a systematic analysis of financial liquidit
6、y and profitability, both on the basis of financial statements and on data derived from its accounts. The objective of the article is to present Polish companies’ approach to managing financial liquidity and profitabilit
7、y. The article presents the results of a survey made on the issue. Based on the survey, the extent of the use in making management decisions of the following was determined: liquidity ratios, working capital and the dema
8、nd for working capital, analysis of the cash flow statement, and indicators of profitability. The researched entities indicated the extent of usefulness of managing receivables, liabilities, inventory, and cash in financ
9、ial liquidity and profitability management.Keywords: Financial liquidity management; Financial liquidity; Financial liquidity analysis; Profitability management; Profitability; Profitability analysismost decisions (Nires
10、h 2012). In the context of the needs and expectations of financial statements defined by different groups of stakeholders, the knowledge and assessment of profitability, financial liquidity, and forecasts of trends in th
11、is scope seem to be very useful, and the willingness to use them, among others, for management purposes should be emphasized (Ciechan-Kujawa 2014). Therefore, an important element of company management is making a system
12、atic analysis of financial liquidity and profitability, both on the basis of financial statements and on data derived from the accounts. The objective of the article is to present Polish companies’ approach to managing f
13、inancial liquidity and profitability in this respect.2.Research Methodology and Characteristics of CompaniesThe research was conducted in the first quarter of 2015. The questionnaire was sent by mail to approximately 200
14、0 companies operating throughout Poland and selected in a purposeful manner. The criterion for selection was the preparation of financial statements including the balance sheet, profit and loss account, statement of chan
15、ges in equity, and cash flow statement. Responses were obtained from 294 companies; however, 228 properly completed questionnaires were classified to the research sample. Based on that sample of respondents, the statisti
16、cal part was conducted and the results were compiled.Among the surveyed companies, the dominating group were manufacturing companies (58 %), followed by service-providing companies (24 %) and by commercial ones (18 %), p
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