Wartości rekomendowane wskaźników wspomagania finansowego dla przedsiębiorstw z sektora MSP
Recommended Values of Leverage Ratios for Small and Medium Enterprises

Summary/Abstract: This article is dedicated to the subject of leverage ratios for small and medium enterprises.The results of the research study it contains prove that SMEs from different economy sectors are characterized by different values of leverage ratios. The article puts forward aswell proposals for recommended value ranges for SMEs operating in 27 different sectors ofthe country’s economy. Ranges of recommended values evaluated here by the author werethen compared with literature model values. The research study results included in the articleshould contribute to filling the significant gap in the literature of the subject and facilitateconducting financial analysis for small and medium enterprises.

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