Assessment of the financial condition of food industry in Poland in 2005–2010
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 67
Abstract
The article presents an assessment of the financial condition of the food industry in Poland, sepa-rately for the different branches in the period 2005–2010. This evaluation was conducted taking into account financial liquidity, debt, productivity, profitability and the dynamics of change. The methods used in the analysis were the TOPSIS method and the k-means method. The branches with the lowest financial performance in this period were fish processing and preserving, the production of juices, other fruit and vegetable processing, manufacture of prepared meals and the production of cider. The best performing branches included the production of beer, ice cream, bread, spices and seasonings.
Authors and Affiliations
Anna Bieniasz, Zbigniew Gołaś, Aleksandra Łuczak
Keywords
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