Wpływ grup zakupowych na efektywność zarządzania wybranymi elementami aktywów i pasywów przedsiębiorstw handlowych
The Impact of Group Purchasing Organizations on the Efficiency of Managing Selected Assets and Liabilities in Trading Companies

Summary/Abstract: The management efficiency of company finance has a major impact on the financialperformance and on the safety of a company operation in the market. In every company managersshould monitor regularly the use of assets and liabilities. For this purpose, a preliminary financialanalysis and the selected performance ratios can be applied. The aim of the article was to presentthe impact of group purchasing organizations on the efficiency of managing selected assets andliabilities in trading companies. In the article the functioning and division of group purchasingorganizations were presented and the ratios applied to evaluate them. The analysis was based onfinancial data. The study period covered the years 2013–2015. The analysis allowed determiningthe appropriate strategies for each group purchasing organizations.

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