Strategiczne decyzje finansowe przedsiębiorstw według diagramu Ishikawy
Companies’ Strategic Financial Decisions in accordance to the Ishikawa Diagram

Summary/Abstract: The article attempts to employ the Ishikawa diagram for causal analysis in regards to financial result optimization. It has been established that in the financial aspect of companies’ activities the cause-and-effect investigation is the most significant element of financial analyses and that it is most often conducted with the use of deterministic methods. The Ishikawa diagram is employed as an all-encompassing tool for diagnosis before taking strategic decisions in regards to the expected financial results. The article presents an algorithm for composing the Ishikawa diagram as it applies to financial result optimization. An exemplary diagram including causes negatively effecting financial results has been composed based on one survey conducted among the management of manufacturing companies. An additional cause-and-effect diagram has been presented, taking into account groups of factors such as the changes in production, sales, prices and own costs, that enables the companies to diagnose the risk of lowering the quality of their financial results.

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