Znaczenie płynności finansowej w zarządzaniu przedsiębiorstwem w sytuacjach kryzysowych
The importance of liquidity in the management during crisis situations

Summary/Abstract: In a market economy and the constantly increasing competitive maintenance the financial liquidity is important to ensure continuity of activity. For this reason, examination and evaluation of financial liquidity is one of the most important activities of managers. The research aim of the article was to show the role and importance of liquidity in the management upon crisis situations on the example the company X in years 2008-2010. The financial crisis started in 2007 has affected the economies all around the world, including Polish companies. There was observed the slowdown in economic growth. Many companies have stood on the brink of bankruptcy. An essential tool for crisis management has become liquidity analysis, part of ratio analysis. It examines the ability to pay current liabilities of the company. The properly selected financial ratios allow to show and objectively assess the actual condition of the company.

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