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Ocena płynności finansowej w przedsiębiorstwie... – uwagi terminologiczne i metodologiczne

Przedsiębiorczość Edukacja, 2023, Vol.19 (1), p.180-191 [Peer Reviewed Journal]

ISSN: 2083-3296 ;EISSN: 2449-9048

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  • Title:
    Ocena płynności finansowej w przedsiębiorstwie... – uwagi terminologiczne i metodologiczne
  • Author: Kuciński, Andrzej
  • Subjects: Business Economy / Management ; Economy
  • Is Part Of: Przedsiębiorczość Edukacja, 2023, Vol.19 (1), p.180-191
  • Description: Financial liquidity is a key area of enterprise activity evaluation. Having financial liquidity is essential for the proper and efficient functioning of a business entity in the market. At the same time, financial liquidity must be constantly monitored and evaluated, and for this purpose primarily static liquidity ratios are used. The aim of the paper is to show terminological ambiguities in defining the essence and concept of financial liquidity, as well as to illustrate the problem of measuring financial liquidity in connection with the existing constructional and definitional discrepancies of static liquidity ratios, and to show difficulties in assessing financial liquidity in connection with the presented different normative values of the ratios. The study uses critical analysis of literature as the main research method. The analysis shows that in the literature devoted to the issue of financial liquidity, there are many ambiguities of a terminological, constructional and interpretative nature of financial ratios that are used in measuring and assessing financial liquidity. Elimination of these problems contributes to obtaining qualitatively better information on the formation of financial liquidity in an economic entity.
  • Publisher: Pedagogical University of Cracow Publishing House
  • Language: Polish
  • Identifier: ISSN: 2083-3296
    EISSN: 2449-9048
  • Source: CEEOL: Open Access
    ProQuest Central
    DOAJ Directory of Open Access Journals
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