Znaczenie płynności finansowej dla rozwoju przedsiębiorstw rolniczych w Polsce – ujęcie porównawcze

The aim of the research was to determine the importance of liquidity of agricultural enterprises in Poland for their development – compared to trading companies end industrial entities. It was assumed that the conditions of industry, according to a study presented in the literature, have an impact on liquidity of companies, however, the relationship between the liquidity of companies and their profitability should be similar, regardless of the industry (sector). To achieve its objective, data published by the Central Statistical Office in the context of the Financial Results of Economic Entities were analyzed. The study included an assessment of agricultural enterprises, industrial and trading entities, which employ at least 10 people. Time range studies are the years 2006-2014. The article assesses the liquidity in static terms. As a measure of business development profitability indicators and indicators of the dynamics of the assets of the surveyed companies were used. It has been shown that agricultural enterprises have achieved the highest level of liquidity among the studied groups, as well as the highest rates of growth of profitability. At the same time it was confirmed that a high level of liquidity may be one of the factors affecting the development of agricultural enterprises