FINANCIAL SITUATION OF THE SELECTED DAIRY COMPANIES WITH DIFFERENT STRATEGIES OF GRANTING TRADE CREDIT
Journal Title: Roczniki Naukowe Stowarzyszenia Ekonomistów Rolnictwa i Agrobiznesu - Year 2018, Vol 0, Issue 6
Abstract
The goal of the research was to determine financial situation of selected dairy cooperatives according to their strategies of trade credit. Ratios of liquidity, modified profitability and debt were used in the analysis. The research covered 18 dairy cooperatives operating in Poland. The financial situation of dairy cooperatives differed according to a trade credit strategy. Dairy cooperatives with conservative strategies of trade credit were characterized by the lower profitability and liquidity as well as higher debt ratios than companies using aggressive strategies. This gave an evidence of higher financial efficiency of entities with aggressive strategies of trade credit. Application of aggressive strategy of trade credit could stimulate the demand for goods and result in rising revenues and profitability.<br/><br/>
Authors and Affiliations
Teresa Domańska-Felczak, Tomasz Felczak, Serhiy Zabolotnyy
Keywords
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- EP ID EP420614
- DOI 10.5604/01.3001.0012.7731
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