Ocena kondycji finansowej przedsiębiorstwa w warunkach gospodarki rynkowej

Abstract

The main objective of this paper is to attempt to evaluate the selected financial ratios as a tool to assess the financial condition. The source material for the analyzes are empirical data contained in the financial statements of the company Inżyniweria Rzeszow S.A for 2011–2015. Financial reporting is useful because the company not only to the proper interpretation of numbers but above all to make better use of resources, improve performance, meet market needs and expectations of the owners. Thus it aims to facilitate the decision, which will ensure the effective development of the company in the future. It is important to emphasize the fact that the modern world is constantly changing, which are dynamic caused by the influence of the processes. These processes are; social, economic, political and cultural characteristics of each of which is subjected to the process of globalization treated primarily as a phenomenon or state of the global economy. The development of the market economy and globalization increases the demand of enterprises for economic information. In the modern economy, information is regarded as one of the important resources of the organization and is the subject of management. This information flow from the analyzes assess the financial condition and significantly determine investment decisions and financial.