Wskaźniki finansowe jako narzędzie kontrolno‑ostrzegawcze w ocenie sytuacji finansowej przedsiębiorstwa
Financial indicators as a control‑warning instrument in the assessment of an enterprise’s financial situation

Summary/Abstract: Abstract: Effective management of the enterprise and the necessity to make decisions that adapt to the ever-changing environment in which contemporary organisations operate requires access to reliable and comprehensive information. For this purpose, financial indicators are employed to encapsulate various aspects of a company’s operations. These various financial indicators form a system of financial health metrics that generate early warning signals of a deteriorating financial situation. This article aims to demonstrate that financial ratios create a system of financial health measures through which it is possible to control business activity and obtain warning signals informing about the deteriorating financial situation of an enterprise. The research methodology primarily encompasses a critical analysis of existing literature and a case study analysis. Based on a case study of the CCC S.A. enterprise, this paper illustrates that financial indicators provide an objective assessment of an enterprise’s financial condition, taking into account various operational areas. Concurrently, these financial indicators, as a system of financial health metrics, can highlight those areas of activity that demand heightened managerial attention due to emerging risks.

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