ZASTOSOWANIE FINANSOWYCH MODELI WIELOWYMIAROWYCH DO OCENY MOŻLIWOŚCI KONTYNUOWANIA DZIAŁALNOŚCI NA PRZYKŁADZIE WYBRANYCH SPÓŁEK GIEŁDOWYCH Z BRANŻY GASTRONOMICZNEJ I HOTELARSKO-TURYSTYCZNEJ
Use of multi-dimensional financial models to assess the going concern based on selected publicly traded companies with gastronomy and hotel - tourism industry

Summary/Abstract: This article presents a study tools that help financial condition and ability to continue to continue as companies in the hospitality and catering industry - tourism operating in the Polish economic and business conditions. To verify that this objective was used multivariate discriminatory models and Altmana and Mączyńska and Zawadzki. Model selection criterion was the environment in which they operate selected companies. The study involved seven companies listed on the Warsaw Stock Exchange. The analysis was based on the published consolidated financial statements for the years 2009-2013. The analysis conducted discriminatory allowed qualify INTERFERIE SA, ORBIS SA and Rainbow Tours to a group of companies that are financially sound, Polskie Jadło SA and SFINKS POLSKA SA, to those who were threatened with bankruptcy (in January 2013 Polskie Jadło SA declared bankruptcy), and AmRest Holdings SE and GK Mex Poland SA, the financial situation of enterprises which can’t be determined unambiguously.

• Details
• Contents