Zróżnicowanie poziomu nakładów inwestycyjnych w MSP branży meblarskiej
Diversification of Capital Outlays on MSE in Furniture Industry

Summary/Abstract: The article covers the subject of investment activity in small and medium enterprises operating on the furniture market. It presents an overview of source literature relating to investment and investment decisions taken in the companies. Empirical data were divided into two stages. The first stage comprised the analysis of outlays incurred on investment activity by furniture companies and their share in industrial processing. The second stage covered the diversification of the level of capital outlays in the sector of small and medium enterprises. At that point „Statistical Yearbooks of Industry” published annually by the Central Statistical Office was the source of research material. In the second stage of the analyses financial data per one enterprise were used. The research was conducted with particular consideration for the criterion of company size singled out on the basis of the number of employees. The research presents financial outlays in aggregate as well as broken into investments in the field of purchase and modernization of: buildings and structures, machines and devices as well as means of transport. The timeframe for the research was established for the years 2010–2015.

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