Wartości rekomendowane wskaźników wspomagania finansowego dla przedsiębiorstw z sektora MSP

Abstract

This article is dedicated to the subject of leverage ratios for small and medium enterprises. The results of the research study it contains prove that SMEs from different economy sectors are characterized by different values of leverage ratios. The article puts forward as well proposals for recommended value ranges for SMEs operating in 27 different sectors of the country’s economy. Ranges of recommended values evaluated here by the author were then compared with literature model values. The research study results included in the article should contribute to filling the significant gap in the literature of the subject  and facilitate conducting financial analysis for small and medium enterprises.    

Keywords

• leverage ratios
• SMEs
• financial analysis
• model values of financial ratios