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Journal of Central European Agriculture, Vol.14 No.1 March 2013. -

The article presents the results of the effectiveness of working capital management in the food industry in Poland. The study was conducted in the 30 branches classes of the food industry over the period 2005-2009, based on unpublished data of the Central Statistical Office. The effectiveness of working capital management were evaluated using a cycles of inventories, receivables, liabilities and cash conversion cycle and in relation to rates of return earned on assets. Studies have shown that in industries where these cycles are the shortest achieved the highest rate of return. The beneficial effect of shortening the cycle of working capital on profitability is also verified by using regression analysis.

cash conversion cycle; cycle of working capital; food industry; return on assets



Autor: Zbigniew GOLAS - Anna BIENIASZ - Dorota CZERWINSKA-KAYZER -

Fuente: http://hrcak.srce.hr/



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