ISHS Acta Horticulturae 97: VI Symposium on Horticultural Economics
ASSESSMENT OF THE FINANCIAL POSITION AND THE LIQUIDITY OF HORTICULTURAL BUSINESSES UNDER GLASS |
| Author: | A. Boers |
| Abstract:
In analysing the financial and economic position of an enterprise a wide range of values and indices are generally used. Each of these data often have their own specific significance. It is no simple task to assign to every one of these criteria weights for a total assessment. This is rendered even more difficult by the fact that the setting of priorities is closely bound up with the objectives of financial and economic policy. In this investigation the concepts "financial position" and "liquidity" have been made better manageable by formulating them in terms of relevant, concrete quantities that are related to each other. Both criteria developed are applied to horticultural businesses under glass. | |
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