Ocena klasyfikacji pozycyjnej przedsiębiorstw przetwórstwa mięsnego według stanu ich kondycji finansowej w ujęciu dynamicznym
Assessment of the positional classification of chosen meat processing enterprises according to the state of their financial condition – a dynamic appr

Summary/Abstract: The aim of this article was to carry out positional classification of the largest meat processing enterprises in Poland, according to the state of their financial condition in the three-year time horizon. The financial data such as: the annual balance sheets, profit and loss accounts as well as cash flow units available in the MP B were used. The study shows that differences in the size, scale and structure of the enterprises significantly affect their financial condition. To complete the procedure the use of cross-classification metadata was required in order to take into account the dynamics of the diagnostic variables affecting the financial condition of the state of the surveyed companies, as well as diminish the loss of information in the process of classification. Both realized classification procedure and smaller information loss have a significant impact on the obtainable efficiency of the analyzed enterprises. In addition, a higher level and scale of meat production companies can be used to justify a higher exposure to the risk of their business. The results of the analysis indicate the need for further work in this area.

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