Wieloczynnikowa koncepcja modelu bezpieczeństwa finansowego przedsiębiorstwa

Abstract

The main goal of this paper is to present the concept of model of financial security of the enterprise. The problem concerning the model of financial security is relatively new in the polish literature, as it is connected with transformation of conditions in which companies operate and with adaptation of Accounting Act. Because of the complexity of corporate processes, an analysis of financial security must be based on the knowledge about corporate solvency, financial liquidity, investments, financial and capital reserves and profitability. Business practice indicate that in the conditions of the economic crisis competition between companies leads to dynamic changes. Companies, if they intend to survive and expand, must continuously verify their strategies and their financial security. Such analysis provides a basis for making rational decisions related to future operations.