Ocena realizacji strategii płynności finansowej ZM Henryk Kania SA w ujęciu dochód-ryzyko w latach 2008-2012
Assessment of strategies of working capital financial liquidity in the concept of risk-return analysis on ZM Henryk Kania SA in 2008-2012

Summary/Abstract: The main goal of the paper was to define strategies of financial liquidity in the concept of risk-return analysis on one of domestic leading meat processing enterprise - ZM Henryk Kania SA. To the analysis were taken 100 official financial data from the enterprise in the period between 2008-2012 from Monitory Polskie "B." The analysis of financial liquidity strategies was undertaken on assets, funding and financial liquidity management strategies. The results were compared and analyzed to meat market indicators. ZM Henryk Kania SA continued aggressive strategy of assets (A-A), which means to keep high level of assets and minimize financial liquidity. The enterprise runs conservative strategy of assets funding (K-K), which means to minimalize operative current liabilities and maximize financial liquidity. The enterprise runs moderate (elastic) strategy of financial liquidity management (K-A) which means high level of turnover assets and high level of current liabilities. Indeed the size of enterprise and diversity of the economic conditions have a vivid infl uence on the economic risk of running the analyzed stock meat enterprises. The further subject analysis is worth to be continued.

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