Object structure
Title:

The application of the Altman Z-Score in the assessment of the business model of the company

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Creator:

Łęgowik-Świącik, Sylwia

Subject and Keywords:

business model ; management accounting ; Altman model ; model biznesu ; rachunkowość zarządcza ; model Altmana

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 474, s. 85-94

Abstrakt:

In the paper, there has been discussed the problem of adaptability of the instruments of management accounting to the assessment of the business model of the company, while indicating their impact on the management process in the area of efficiency of the selected company of the cement sector. The aim of the paper is to learn the possibilities and validity of the application of discriminant analysis in the form of Altman model and interdependence analysis expressed with Pearson’s correlation coefficient to assess the business model implemented in the surveyed company. The research methods applied to achieve the objective are: critical analysis of literature, descriptive analysis, trend analysis, Altman model and Pearson’s correlation coefficient as well as case study. The research period is the years 2005– 2015. The problem of adaptability of the instruments of management accounting for the assessment of the business model of the company is important and up-to-date due to its impact on decision-making processes in the area of efficiency of enterprises

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2017.474.08

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 474

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

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