Zależność pomiędzy wielkością przedsiębiorstwa a strukturą aktywów
The Interrelationship Between the Company’s Size and the Structure of Asstets

Summary/Abstract: Purpose – presentation of diversity of the structure of assets among small, medium and large enterprises having regard to the factor of the specificity of conducted economic activity. Design/methodology/approach – in the conducted studies was applied tools of structural analysis, descriptive statistics and nonparametric statistical inference. Findings – the indicators of the structure of assets are formed by small, medium and large enterprises on statistical levels significantly different from one another. The key parts of the assets of Polish companies are: tangible fixed assets, inventories, short-term receivables as well cash and cash equivalent. Their share in the structure of assets is strongly determined by the company’s specificity and size. Polish small enterprises in less number then bigger units use tangible fixed assets during conducting economic activity and hold on their inventories on the lower level. In turn, the share of short-term receivables as well cash and cash equivalent in their assets is higher then in bigger units. Originality/value – measuring instruments describing indicators of the structure of assets enclosed in the paper can be practically applied as a reference when conducting structural analysis and therefore facilitate conducting basic balance sheet analysis of Polish enterprises.

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