WYKORZYSTANIE MIERNIKÓW SYNTETYCZNYCH DO OCENY SYTUACJI FINANSOWEJ PRZEDSIĘBIORSTW
THE USE OF SYNTHETIC METERS FOR THE EVALUATION OF FINANCIAL SITUATION OF ENTERPRISES
Author(s): Wojciech LichotaSubject(s): Business Economy / Management, Evaluation research, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: point credit risk assessment method; financial standing of a company; methods of early warning;
Summary/Abstract: This article was an attempt to assess the financial condition of ten companies operating in the computer and peripheral sector. The assessment was made by three methods of the point method of risk assessment. At the end of the work, the author included a summary and drew conclusions that five of ten of the analyzed companies were at good financial standing but the other five were weak financially in 2016. On the basis of the results from the sample of ten enterprises, it was found that the financial situation of enterprises was good or weak although in a few cases the deterioration of financial condition was noticeable in 2016. The presented methods similarly reflect the financial situation of enterprises, whereby the modified point method of credit risk assessment classifies entities least rigorously.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 514
- Page Range: 218-226
- Page Count: 9
- Language: Polish