Wartości wskaźników płynności finansowej ponadprzeciętnie rentownych przedsiębiorstw z sektora MSP
Values of financial liquidity ratios for small and medium enterprises with above-average profitability

Summary/Abstract: This article is dedicated to the subject of financial liquidity for small and medium enterprises. The results of the research study it contains prove that SMEs from different economy sectors are characterized by different ratio values of financial liquidity. The article puts forward as well proposals for recommended value ranges for SMEs operating in 27 different sectors of the country’s economy. The ranges of recommended liquidity values evaluated here by the author were then compared with literature model values. The research study results included in the article should contribute to filling the significant gap in the literature of the subject and facilitate conducting analysis of liquidity for small and medium enterprises.

• Details
• Contents