Pomiar płynności finansowej w kontekście zapotrzebowania na kapitał obrotowy netto
Financial Liquidity Measurement in the Context of Net Working Capital Requirements

Summary/Abstract: Purpose – the purpose of the paper is to clarify the relationship between net long-term financing and net working capital requirement in the assessment of corporate financial liquidity. De-sign/Methodology/Approach – the methodology adopted includes logical reasoning, critical evaluation of the financial analysis methods and case analysis on the basis of the chosen financial statement. Findings – based on the conducted research, it was found that simple static liquidity ratios are not sufficient in liquidity analysis and should be supplemented by an examination of the relationship between net long-term financing and work-ing capital requirements. Originality/Value – the value of the article is the attempt to empirically test that share of net short-term financing in net working capital requirement can grow despite the fact that the current ratio remains at a constant level.

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