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Methodological distortions in the assessment of the current liąuidity of Polish enterprises (Summary)
In the first part of the article, the author presents considerations concerning the definition and optimal value of current liąuidity ratio on the basis of the polish finandal literaturę. The second part of the article concerns the actual trend indicator within the processing industry. The data used for analysis were pub-lished by the GUS and the monthly accounting publication "Rachunkowość", and developed by the Commission for the Financial Analysis of the Sdentific Council of the SKwP
Keywords
current liąuidity ratio, processing industry, norm indicators