Metody ilościowe w zarządzaniu płynnością finansową przedsiębiorstwa
Quantitative methods in managing the cash liquidity of an enterprise
The article presents the merit and scope of the cash liquidity analysis in an enterprise. The analysis can be carried out on the basis of cash flows during periods for which profit and loss statement was prepared or on the basis of current assets and liabilities balances for the beginning and the end of a financial period. The article also presents cash liquidity levels and the static and dynamic methods of calculating the level of liquidity. There are presented also the issues on effective working capital management in an enterprise and the strategy of planning a desired level of working capital and it's structure based on the estimation methods from asset and liabilities point of view. Empirical considerations are confirmed by practical examples. In the further part of the article there are formulated strategies of loan policy of an enterprise and possible and usefiil tools and instruments to utilise the policies. Then the article deals with the characteristic of the credit risk analysis, which include quality, quantitative and mix methods. Finally, it describes short-term financing resources and appraisals of the short-term financial management showing empirical example based on existing enterprise.
bibliogr. 17 poz., tab., wykr.