EVALUATION OF THE EFFECTIVENESS OF THE FINANCIAL LIQUIDITY STRATEGY IN THE FOOD ECONOMY ENTERPRISES

Abstract

The paper presents results of analysis of strategies of liquidity in two food companies. There were used for this purpose two methods – ratio analysis and calculation of the residual profit. The study refers to five-year period 2005–2009. Analyzed companies differed because of two different liquidity strategies. Calculated residual profit of both companies was positive, what proves that their liquidity management strategies enhance the value of these companies.