Financial analysis of small and medium-sized enterprise sector on the example of Warmia and Mazury province [Poland]
2006
Borawski, P. | Brodzinski, Z.,Uniwersytet Warminsko-Mazurski, Olsztyn (Poland). Katedra Agrobiznesu i Ekonomii Srodowiska
The article reviews the trial of small and medium firms financial situation estimation in Warmia and Mazury province (Poland). At the beginning authors characterized surveyed firms using their number and employment. Moreover, financial results such as: incomes, costs, taxes were presented. The article also presents profitability ratios estimation of surveyed enterprises. The collected material showed a significant differences in financial situation of surveyed enterprises. The best situation in income and profits was characteristic for medium enterprises but the worst for microenterprises. But, the estate and capital profitability was the best in small enterprises. Moreover, in the medium enterprises the profitability factor decreased what proved the worsening in financial liquidity
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