Wykorzystanie analizy skupień w diagnozowaniu sytuacji finansowej spółek akcyjnych sektora budownictwa

Abstract

This paper contains results of research into the variety of financial position of polish joint- -stock companies from building industry in terms of net profit or net loss and operating net cash flow. The recognition of variety of this position and separation of homogenous groups of enterprises has been done with using of the cluster analysis. The analysis has allowed defining of mutual location of clusters and corporations contained in them. The average value of examined variables for individual clusters has become the principal standards of diagnosis of economic units’ financial state.