- Tytuł:
- The application of Czekanowski diagram to assess the financial situation of non-financial enterprises in Poland in the years 2010-2020
- Autorzy:
- Miśkiewicz-Nawrocka, Monika
- Powiązania:
- https://bibliotekanauki.pl/articles/1861784.pdf
- Data publikacji:
- 2021
- Wydawca:
- Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
- Tematy:
-
diagram of Czekanowski
net financial result
enterprises
public sector
private sector
wykres Czekanowskiego
wynik finansowy netto
przedsiębiorstwo
sektor publiczny
sektor prywatny - Opis:
- Purpose: The changing financial situation of enterprises under the influence of various political, economic, social, etc. decisions is the cause of interest of many researchers. The aim of the research is to assess the financial situation of non-financial enterprises in Polish voivodships, taking into account the division into the private sector and the public sector in 2010-2020, and an attempt to classify the analyzed voivodeships into separate classes. Design/methodology/approach: Czekanowski's method was used to achieve the goal, which allows for the comparison of the examined objects in terms of the analyzed phenomenon. The visualization of this method is an ordered Czekanowski diagram, on the basis of which it is possible to group objects and observe whether their geographic location influences the results of grouping. Findings: The conducted analysis made it possible to group voivodeships in terms of the financial situation of enterprises, both for the public and private sectors. In the analyzed period, among the voivodships of Poland, several groups of similar voivodships can be distinguished in terms of the financial situation of enterprises. A voivodship was also selected, which differs from the rest of the voivodships – it is characterized by a lack of similarity in terms of the considered features, both in the whole analyzed period. It was also shown that the lockdown resulting from the SARS-CoV-2 pandemic had a significant impact on the financial results of Polish enterprises in the first half of 2020. Research limitations/implications: Using the MaCzek computer program to construct Czekanowski's diagrams, in some cases isolating similar objects in an unambiguous manner was difficult and hindered interpretation. Originality/value: Showing that the application of Czekanowski's method to the analysis of the financial situation of public and private sector enterprises in Poland is possible and allows for the assessment of the similarity of voivodeships. The article and the application of the method is useful for entrepreneurs and investors.
- Źródło:
-
Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska; 2021, 150; 151-167
1641-3466 - Pojawia się w:
- Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
- Dostawca treści:
- Biblioteka Nauki
Artykuł