Syntetyczna ocena ryzyka działalności gospodarczej przedsiębiorstwa na podstawie bilansu
Synthetic evaluation of the enterprise activity risk based on the balance sheet

Summary/Abstract: The article investigates the possibility of preliminary evaluation of the main kinds of risk involved in business activity (i.e. operational risk, financial risk, loss of profitability and liquidity, and bankruptcy) on the basis of information provided in the balance sheet. Special attention was paid to risk related to economic depression and the resulting need for limiting, suspending or giving up activity by many companies in consequence of demand decline. Conformity with the elementary balance sheet rules concerning the financing of assets and adjusting the strategy of current assets financing(aggressive, moderate or conservative) to the market risk level seem to be the main factors reducing the risk.

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