Wpływ grup zakupowych na efektywność zarządzania wybranymi elementami aktywów i pasywów przedsiębiorstw handlowych

Abstract

The management efficiency of company finance has a major impact on the financial performance and on the safety of a company operation in the market. In every company managers should monitor regularly the use of assets and liabilities. For this purpose, a preliminary financial analysis and the selected performance ratios can be applied. The aim of the article was to present the impact of group purchasing organizations on the efficiency of managing selected assets and liabilities in trading companies. In the article the functioning and division of group purchasing organizations were presented and the ratios applied to evaluate them. The analysis was based on financial data. The study period covered the years 2013-2015. The analysis allowed determining the appropriate strategies for each group purchasing organizations.

Keywords

• group purchasing organization
• finance
• efficiency