Wykorzystanie wybranych metod statystycznych do oceny zagrożenia kontynuacji działalności przedsiębiorstw produkcyjnych
| Autor: | Anna Mizak |
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| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | Roczniki Ekonomii i Zarządzania. 10:37-50 |
| ISSN: | 2544-5197 2081-1837 |
| DOI: | 10.18290/reiz.2018.10.3-3 |
| Popis: | The principle of continuation of business activities is considered as the foundation of accounting, conditioning the principles of preparing financial statements. It is possible to indicate a lot of premises, the occurrence of which may endanger the existence of an economic entity. The different analytical methods are used to identify them. The purpose of this article is 1) to present the principle of continuation of business activities, 2) to indicate the circumstances that threaten it, 3) discuss the methods of financial forecasting, and 4) to analyze and assess the risk of loss of ability to continue operations of companies listed on the NewConnect market, whose business is production building materials. The analysis covered the unit financial statements of companies for the years 2015-2017. To assess the financial condition of individual enterprises, selected discriminant models and logit models were used, which are characterized by a high level of forecast accuracy and relate to the business profile of the analyzed companies. |
| Databáze: | OpenAIRE |
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