Wpływ zarządzania kapitałem pracującym na rentowność aktywów przedsiębiorstw wydobywających surowce skalne w Polsce
Impact of working capital management on the return on assets of companies engaged in quarrying of stone in Poland

Summary/Abstract: The purpose of this paper is to identify the variables that affect profitability of the biggest enterprises engaged in quarrying of rock materials in Poland. The profitability is measured as return on assets (ROA). In the article an attempt has been undertaken to determine the power and direction of the influence of chosen factors (cycle inventory, receivables cycle, liabilities cycle, cash conversion cycle) on return on assets, applying method of multiple linear regression. The study uses data from the Official Journal of the Republic of Poland “Monitor Polski B”. The result shows a significant relationship between cycle inventory and return on assets.

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