Wpływ grupy marketingowo-zakupowej na sytuacje i wyniki finansowe przedsiębiorstw
Influence of marketing-purchasing groups on the performance and financial situation of companies

Summary/Abstract: The aim of this article is to present the influence and role of a marketing-purchasing group on the financial situation and performance of individual companies that compose this group. In the article the essence of the marketing-purchasing group functioning was presented. Its influence on individual areas of the company was discussed. The assessment of the financial condition of twenty-two companies operating within the marketing-purchasing groups was researched with the application of the ratio analysis and then the benefits for companies in various areas of management were featured. The study covered the period 2011- -2013. The analysis was carried out through the use of key indicators in the area of financial liquidity, profitability, efficiency and debt. The article presents the advantages enjoyed by the company owing to their action in the purchasing group in particular areas of management, such as inventory, receivables, liabilities, costs, revenues.

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