GRUPY ZAKUPOWE A POZIOM ZADŁUŻENIA PRZEDSIĘBIORSTW W BRANŻY BUDOWLANEJ
Purchasing Groups vs. Debt Level of Companies in the Construction Industry

Summary/Abstract: Management of foreign capital is a very important task affecting the safe operation of the business. Too high level of debt is a threat to the loss of liquidity. The aim of the article was to present the impact of branch purchasing groups on the level of corporate debt. The article presents the basic indicators to assess the level and structure of the debt. The principles of operation of businesses within the branch purchasing groups have been discussed. Distribution of purchasing groups and management strategies in the framework of the purchasing groups has been shown. On the basis of the financial statements for 2014 an analysis of the level of debt in 24 enterprises operating in two Polish branch purchasing groups has been done. The audited company is a wholesale business operating in the construction industry. The study showed how the joint purchasing within the purchasing groups affected the level of corporate debt.

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