ZMIANY ZAPASÓW W SPÓŁKACH NOTOWANYCH NA GIEŁDZIE PAPIERÓW WARTOŚCIOWYCH W WARSZAWIE

Authors

  • Anna Wawryszuk-Misztal Uniwersytet Marii Curie-Skłodowskiej

Keywords:

inventory management, investment in inventory

Abstract

The aim of the study was to investigate the behavior of inventory investment in different

productive sectors. The hypothesis of this article is expressed by the statement that the level of

inventory in relation to other financial variables is stable, which can be the result of inventory

control that is exercised by companies.

The research was conducted on the basis of quarterly financial statements of 88 companies

listed on the Warsaw Stock Exchange in the period IQ 2007–IQ 2013. The statistical methods of

data analysis (e.g. correlation analysis, mean, the coefficient of variation) were used to verify the

hypothesis.

This paper finds positive correlations between inventory and sales dynamics for most of

analyzed sectors. Moreover, the analysis of indicators describing the relationship between

inventory and other financial variables indicate their low volatility during the research period.

However, there are differences in the level of these indicators, which might be caused by

specificity of each sector. The findings of this paper lead to the conclusion that research on

inventories should be conducted in order to find the factors affecting decisions on inventory

investment.

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Published

2014-02-20

How to Cite

Wawryszuk-Misztal, A. (2014). ZMIANY ZAPASÓW W SPÓŁKACH NOTOWANYCH NA GIEŁDZIE PAPIERÓW WARTOŚCIOWYCH W WARSZAWIE. Acta Universitatis Lodziensis. Folia Oeconomica, 2(300). Retrieved from https://czasopisma.uni.lodz.pl/foe/article/view/134

Issue

Section

Finance

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