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Financial standing of social enterprises on the example of the Kujawsko-Pomorskie voivodeship

Chojnacka-Pelowska Ewa

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2024

z. 192

79--97

Purpose: The main aim of the article is to assess the financial condition of social enterprises as entities influencing regional development. An additional aim is to present the legal basis for the functioning of these entities in Poland, as well as to illustrate their diversity in relation to the analysed group of entities. Design/methodology/approach: The research methods used in the study include critical analysis of literature, law regulations, and analysis of social enterprises’ financial data. The scope of research refers to 25 selected social enterprises operating in the Kujawsko-Pomorskie Voivodeship. The liquidity, profitability, and debt ratios were used and the values of selected descriptive parameters were calculated for each ratio. Findings: The main balance sheet items of the analysed entities show values that are more characteristic for non-profit organisations than for businesses. As a result, not all indicators commonly used in financial analysis could be used, but this justified the inclusion of two additional ratios used for assessment of non-profit entities. The analysis of the financial situation indicates that the surveyed entities have a high level of liquidity. Half of them could cover their costs for at least one month with the funds they had at the end of the previous financial year. However, the fact that half of the analysed entities do not meet the equity to noncurrent assets ratio is worrying, as well as the existence of negative equity (fund) in some entities. Originality/value: Taking into consideration the relatively recent introduction of social enterprise status regulations and the limited information available on the financial standing of such entities in Poland, the article complements the literature by presenting the results of the assessment of social enterprises from the Kujawsko-Pomorskie Voivodeship. In addition, the article contributes to the discussion on how to evaluate social enterprises in Poland.

Dolna Wisła - droga wodna, obszar aktywizacji gospodarczej województwa kujawsko-pomorskiego

Brenda Z.

Gospodarka Wodna

2013

Nr 6

213--216

Wisła stanowi bardzo ważny potencjalny element gospodarczy województwa kujawsko-pomorskiego. Znajduje to swoje odbicie w licznych dokumentach strategicznych i planistycznych oraz polityce władz regionalnych. Wykorzystanie gospodarcze rzeki, w tym również jako drogi wodnej, wymaga poważnego wysiłku inwestycyjnego. Optymalnym przedsięwzięciem w tym zakresie powinna być budowa kolejnych trzech stopni wodnych poniżej Włocławka.

Vistula constitutes a potentially very important economic element of the Kujawsko-Pomorskie Voivodeship. It is reflected in numerous strategic and planning documents and in the regional authorities' policy. The economic use of the гіѵег, including as a waterway, requires an important investment effort. An optimum undertaking in this scope should be a construction of three sub-sequent barrages below Włocławek.