FINANCIAL POSITION OF THE POULTRY SECTOR - THE EXAMPLE OF OLSZTYNSKIE ZAKlADY DROBIARSKIE 'INDYKPOL' SA.

摘要

This paper is an attempt to analyse and evaluate the financial position of Olsztyńskie Zaklady Drobiarskie "Indykpol" S.A. and to compare it with the performance of other companies in the poultry sector. The evaluation of performance and effectiveness of management as well as financial position can provide the basis for the determination of strength and weaknesses of a company, specifying the opportunities and planning the development of a company. Findings of the analysis of the financial positionof the company in the years 1997-2000 show that a number of actions were taken to ensure a growth and development of the company in the future. A system for the reduction and control of production costs which was adopted in the company resulted in favourable economic results and the brand created identifies the product on the market. Awareness of the volume of production costs for high quality product makes it possible to establish an effective price policy in an appropriate way, which contributed to anincrease in the sales revenue and making a profit despite unfavourable economic situation in this country in 2000.