Konieczność racjonalnego ujmowania zasad polityki kredytowej przedsiębiorstwa w świetle wymogów płynności i bezpieczeństwa finansowego
The Necessity of Rational Conceptualisation of the Company Credit Policy Principles in Light of Liquidity and Financial Security Requirements

Summary/Abstract: The aim of the article is to assess the real possibilities of rational development of trade policy principles and granting trade credit by an enterprise to positively stimulate liquidity and financial security. Additionally, it is assumed that this policy is the main determinant of the opportunity for market stabilisation of the company in its relations with contractors. However, this requires understanding of the essence of financial liquidity accounting for the realities of the Polish economy. The method of source analysis and the method of description were used and a review of the literature on financial liquidity made. The article emphasises the necessity of a rational, practical approach to the essence of financial liquidity and the implementation of credit policy. It also points out the continuous repetition of various theoretical liquidity concepts which are detached from the economic reality.

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