2023, Volume 16, Issue 1

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https://hdl.handle.net/20.500.13044/1124

Przeglądaj

Przeglądanie 2023, Volume 16, Issue 1 według Temat "condition of businesses"
  • Rekord
    Pre- and during-pandemic financial standing of companies in Poland ranked according to the type of business activity / Standing finansowy przedsiębiorstw w Polsce według rodzajów działalności w okresie przed pandemicznym i pandemicznym
    (Akademia Bialska Nauk Stosowanych im. Jana Pawła II, 2023-03-29) Lisek, Sławomir
    Subject and purpose of work: This paper seeks to examine how the COVID-19 pandemic affected the financial standing of companies classified according to the type of their business activity. Materials and methods: This paper is based on aggregate data on businesses operating in Poland in the period 2017–2021, grouped according to the type of business activity. The data was published by the Central Statistical Office GUS in Poland. The company status was investigated using the calculated values of diagnostic indicators (return on assets, current financial liquidity, level of debt, stock rotation, and growth in sales). These indicators were normalized with the zero unitarization method to construct a synthetic indicator. The synthetic indicator was then used to generate business rankings. Results: The vast majority of the examined companies proved to be profitable. In 2020, the profitability and sales revenue of the businesses concerned were found to deteriorate slightly. There has been a downward trend in the rankings for companies operating in the accommodation and catering sector and the manufacturers of petroleum products. Pharmaceutical companies were the businesses that improved and topped the rankings. Conclusions: The pandemic had a strong negative impact on businesses operating in the market sector of accommodation and catering. The producers of refined petroleum products were also affected. The producers of pharmaceuticals benefited most during the pandemic. There are no clear indicators as to the impact of the pandemic on other types of businesses.