Sector Diversifying the Financial Liquidity of Enterprises in Poland


The article presents the diversification of financial liquidity in the enterprises in Polish. Analysis of liquidity was taken on the basis of data GUS according to sectors of the economy and the section of the industrial processing. The research showed, that the level of the financial liquidity of Polish enterprises is gaining a permanent upturn. This tendency intensified clearly in the moment of the entry to the EU and generally it is a re-sultant of the growing participation of current assets and of the reduction in the share of current liabilities in the balance sheet total.


Financial liquidity; Assets; Enterprise finance; Financial liabilities; Enterprise profitability; Sectoral analysis

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Published : 2008-12-31

Bieniasz, A., & Gołaś, Z. (2008). Sector Diversifying the Financial Liquidity of Enterprises in Poland. Journal of Agribusiness and Rural Development, 8(2), 13-24. Retrieved from

Anna Bieniasz
Uniwersytet Przyrodniczy w Poznaniu  Poland
Zbigniew Gołaś 
Uniwersytet Przyrodniczy w Poznaniu  Poland

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