Gospodarka zapasami a rentowność przychodów ze sprzedaży w giełdowych spółkach przemysłowych notowanych na GPW w Warszawie
Inventory Management and Profitability of Sales Revenue in Public Industrial Companies Listed on the Warsaw Stock Exchange

Summary/Abstract: Purpose – The main aim of this article is to examine the relations between the implemented strategies of inventory management and profitability of sales revenue in the industrial public companies. Design/methodology/approach – The research was carried out among the industrial companies that were listed on the Stock Exchange in Warsaw in the years 2006–2014 and whose shares were traded for a minimum period of five years. The research concentrated around the values of correlation coefficients calculated using Spearman’s rank correlation coefficient. Findings – The obtained results do not support the thesis coinciding with the Just in Time theory that the reduction of inventories has a positive effect on the financial results of the company. Their diagnostic character is a prerequisite for a fuller examination of the factors and the conditions of effective management of current assets in industrial listed companies. Originality/value – The research refers to the popular theme in foreign literature that concerns to analysis on the impact of inventory management on the development of the financial standing of companies.

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