Płynność finansowa w przedsiębiorstwach tworzących grupy zakupowe
Financial liquidity in companies creatig purchasig groups

Summary/Abstract: This article aims to analyze liquidity in units forming purchasing groups. The study involved five buying groups of heating technology and sanitary installation. The paper presents the classification of buying groups. There were presented the most important current assets and current liabilities which affect liquidity. Then an analysis of corporate liquidity was done. The analysis showed that operation within buying groups has a positive effect on the behavior of liquidity. Joint implementation of purchasing a positive effect on the individual components of current assets and current liabilities. In enterprises subjected to the recorded high levels of liquidity.

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