Analiza zarządzania aktywami w przedsiębiorstwach handlowych tworzących grupy zakupowe
Analysis of asset management in commercial companies forming purchasing groups

Summary/Abstract: The choice of a strategy for asset management has a decisive impact on the security of companies and their profitability. The level and structure of assets is different for production, trade or service companies. The size of a company and the competitive environment have a large impact on its structure and level. Asset management looks different for companies operating within purchasing groups. Managers of purchasing groups have a possibility to apply different strategies for different groups of assets. This article aims to analyze and evaluate the asset management in companies operating in purchasing groups. The study was conducted on a group of 25 traders. The study period was 2013-2015. In order to assess the level and structure of the assets, the selected indicators of a financial analysis were used. The analysis showed that in this type of organizations moderately-conservative strategies were used most frequently, but they can easily be converted into a classic conservative strategy.

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