Zarządzanie wynikiem finansowym w spółkach sektora TSL
Financial performance management in logistics companies

Author(s): Michał Comporek
Subject(s): Economy, Business Economy / Management, Management and complex organizations, Financial Markets, Transport / Logistics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: wynik finansowy;logistyka;TSL;zarządzanie;spółki giełdowe;
Summary/Abstract: Contemporary logistics companies are a set of functionally diversified business entities, the essence of which is focused on the provision of physical availability to various resources in the following dimensions: time, space and efficiency, assistance in forecasting and planning activities, and ensuring fast and effective information flow in business units, etc. Regardless of whether they are considered in the context of small or medium-sized shipping and transport enterprises, warehouse centers, or specialized logistics operators, the main purpose of their operation on the capital market is to strive to ensure the continuity of existence and maximize economic benefits for their owners. (stakeholders). The results of its operation, which are reflected in the financial result of a logistics company, as well as the analysed methods and tools for their implementation, constitute the main subject of comments, judgments and assessments formulated by various groups of stakeholders of this unit. Among the management staff, it may be tempting to intentionally shape the reported level of profit (loss) and to present the financial achievements of the entity “in a better light” in the eyes of interested persons. The main goal of the article is to show the degree and directions of accounting and material profit management in logistics companies listed on the Warsaw Stock Exchange. Empirical research was carried out among those public companies whose shares were traded for at least ten years in the 2007–2018 horizon. An additional criterion for selecting enterprises for research was the availability of annual separate financial statements.

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