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The goal of every unit's activity is to maximize economic benefits, and, in consequence, maximize the profit. The effectiveness of companies' activity is the subject of special interest of their management boards. The aim of the article is to analyse a company's profitability in relation to branch ratios on the basis of available consolidated annual financial statements for the period from 2010 to 2012. The aim of the article is to present and analyse the theoretical as well as practical aspects of its financial c...

In recent years - characterized by a dynamic development of the capital and money markets of many countries –there has been an increased need for full, comparable and reliable information on the costs and financial results achieved by companies. In the conditions of Polish economy transformation and progress in the conducting of business, which has been made in the twentieth century and is still continuing, managing a business makes it is necessary to use modern management tools in the field of accounting. Contr...

In recent years there has been a dramatic increase in the number of reported bankruptcy of enterprises both in the country and all over the world. Bankruptcy is observed not only among companies entering the market, but more and more frequently also among the large ones. The lack of ability to predict bankruptcy is a problem of investors, but also affects the micro and macro-economic environment of declining businesses. The aim of this article is to present and analyse the theoretical and practical aspects of asse...