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EN
The aim of the article is to identify the criteria and methods for the evaluation of medical institutions. The article uses economic analysis, comparative analysis, and methods of descriptive statistics. The analysis of existing regulations, source materials, and the specific business character of health care entities indicates the need to evaluate these units with particular regard to the criteria such as costs, quality of assets (level of consumption, i.e., wear and tear and modernness), employment, financial liquidity or the level of debt. The results of the study are the basis for the evaluation of the healthcare sector. The value of the article is in showing the direction taken by the evaluation of the financial standing of entities. The ability to use specific criteria and methods of evaluation for health care entities in business practice.
PL
Celem artykułu było przedstawienie poziomu zadłużenia w spółkach sektora budowlanego w latach 2002-2005. W ocenie zadłużenia wykorzystano wskaźnik zadłużenia kapitałów. Analiza zadłużenia 39 spółek wskazuje, że 26 przedsiębiorstw posiada kapitał obcy większy niż 50%. Oznacza to, że badana grupa firm jest silnie zadłużona i ma niski poziom samofinansowania. Charakterystyczną cechą zadłużenia badanego sektora jest dominujący poziom zobowiązań krótkoterminowych w kapitale obcym
EN
The aim article is estimated debt in construction industry. Estimated debt in years 2002-2005 application debt capital ratio. Debt is high in estimated firms. Principal source debt is value short times liabilities.
EN
The aim paper is estimated insurer. Financial analysis insurer had two parts. Preliminary estimated bank and rates analysis. On preliminary estimated insurer to made structure and dynamic balance, profit and loss account and cash flow. On rates analysis estimated solvency, liquidity, profitable and efficiency.
EN
The aim paper is to evaluate the applicability of casual model to the solvency analysis. Model Du Ponta and cash flow have been evaluated or indicate the excess or lack of cash. Only partly result is rule.
EN
The aim paper is estimated bank. Financial analysis bank had two parts. Preliminary estimated bank and rates analysis. On preliminary estimated bank to made structure and dnamic balance, profit and loss account and cash flow. On rates analysis estimated solvency, liquidity and profitable.
EN
Selection sources information to evaluation of solvency is very important. Proper information and receive in due time can indicate firm for bankruptcy. A very important source is cash flow statement and cash flow projection.
EN
This article presents problems estimating cost of capital for polish company. From point of view owner is this investment, which permits to reach profit - crossing cost gained over of capital. Such reasoning of cost of capital cause need her of suitable measurement. Cost of capital esteeming is very hard and important in the Poland.
EN
Company is solvent if market value of its capital higher than its liabilities and if it is able to generate cash flow in the future to finance its development. Evaluation of financial performance of 13 companies representing construction industry in the years 1997-2002. In the article evaluated cash flow ex post. And the usefulness of analysis cash flow of analysis solvency.
EN
Article is test of definition of notion of solvency on background of used notions in economic literature, such as: liquidity financial, ability credit, ability of payments, bankruptcy. Author defines notion of solvency in article as ability to regulations all of liabilites, her possession depends from market values in given time fortune topping value of liabilites on this oneself time, in which we qualify solvency of firm and ability to generating of financial surpluses, making possible his development.
EN
Target article is performance representation of basic arguments and of foundations Model Altmana. He include models adapted through Polish authors Gajdki and Stosa, and Hołdy to Polish conditionses of economy and possibilities their uses under them conditionses.
EN
Forecasting reports from cash flow is indispensable element in management finance, because shows application on financial centres, be surplus, whether shortage of financial centres reached in result of activity of economic subject in forecasting period. Methods of preparing prognosises cash flow: a) general composition planned to realizing of receipts and forecasting of expenses without separating of kinds of activity; b) composition foreseen of flows of financial centres from operating - activities, investment - and financial, at what flows from operating - activity, can presented: immediate and indirect. Of regular monitoring plan of cash flows centres with frequency makes possible to prevention to shortage of financial centres. Favours this also to utilization of plan of cash flows in management, creating bases of working out models decsion taking into account cash flows centres in given period and in futures.
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