Propozycja systemu wskaźników rentowności uwzględniającego płynność finansową
A proposition to linking financial liquiditywith a return on sales ratio system

Summary/Abstract: The article presents trends in the development of financial ratio systems and return on sales ratio system. This model proposes a combination of return on sales with the cash sales performance and with the share of profit in the cash flow ratio. The solution proposed in the model gives a possibility to include the influence of cash flow from operating activity into the assessment of effectiveness of an enterprise.

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