ZARZĄDZANIE RYZYKIEM FINANSOWYM W DZIAŁALNOŚCI GOSPODARCZEJ. OCENA SEKTORA SPOŻYWCZEGO (CUKIERNICZEGO)
FINANCIAL RISK MANAGEMENT IN ENTERPRISE – FOOD SECTOR (CONFECTIONERY)

Summary/Abstract: The article focuses on the financial risk management in business. The author defines the concept of risk management in an enterprise and differentiates financial risk from operational risk in order identify these two concepts. The article also discusses the selected set of risk assessment indicators. The research is based on three entities: Wawel SA, Mieszko SA and ZPC Otmuchów SA from the sector of candy makers listed on the Warsaw Stock Exchange. These entities are the largest companies from the confectionery sector in terms of sales volume for the period of 2010–2014. In order to perform a comprehensive and reliable analysis of the profitability indicator it was necessary to gather the source data from the above mentioned companies’ profit and loss accounts as well as balance sheets.

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