Ocena poziomu rentowności i stosowanych strategii rentowności giełdowych spółek mięsnych w Polsce
Assessment of the profitability level and profitability strategies of stock meat enterprises in Poland

Summary/Abstract: This article aims to identify, measure and assess the profitability of analyzed stock meat enterprises acting in Poland in the period 2010-2015. In the study the method of financial analysis, in particular with individually selected set of financial profitability indicators tailored to the inland meat processing entities was used. Due to the fact to have a complete, full and uninterrupted set of financial data from financial statements, two sources of data collection was used: Polish Monitor B in the period 2010-2013 and the National Court Register in the period 2014-2015. The study shows that the diversity of the used strategies of profitability of the analyzed stock enterprises dependened on the achieved level of its profitability and return on equity, which affects their efficiency. In addition, a higher level and scale of production of meat processing enterprises can be used to justify higher exposure to the risk of their business. The results of the analysis indicate the advisability of further work in this area.

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