Analiza ekonomiczno-finansowa firm rodzinnych z branży przetwórstwa owocowo-warzywnego
Economic and Financial Analysis of Family Business on the Example of the Processing Fruit and Vegetable Industry

Summary/Abstract: Family businesses constitute the world’s most common form of doing business. In Poland, small and medium enterprises constitute up to 40% of the fruit and vegetable processing market. Many of these enterprises are family-owned. The article analyzes the financial statements of companies from the fruit and vegetable processing industry. The aim of the study was to assess the structure of financing and the financial results of selected family enterprises belonging to the fruit and vegetable processing industry. The obtained results indicate that family enterprises from the fruit and vegetable industry had better profitability of operations in comparison to the entire industry. Only the value of liquidity ratios, which indicate a loss of liquidity by the analyzed companies, may raise concerns.

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