ENGINEERING AND FINANCING OF THE WORKING ASSETS IN FISHERY ENTERPRISES
Jerzy Worniałło
The Stanisław Sakowicz Inland Fisheries Institute in Olsztyn
ABSTRACT. Studies on the engineering and financing strategies with respect to the working assets in inland fisheries based on the materials collected from 56 enterprises (24 lake fisheries and 32 pond fish farms) in 1995 and 1996. Graphs were constructed taking advantage of the indices of working assets: level and liquidity, and of current obligations. Significance of the differences between these indices calculated for the two types of fisheries were determined using t-test. Significant differences were found as regards the level and liquidity of the working assets, while indices related to the level and liquidity of current obligations proved to be insignificant. Majority of the fishery enterprises and fish farms adopted moderate strategies (from 37.5 to 83.4%), while conservative strategies were the least popular (from 8.3 to 28.1%).
Key words: POND AND LAKE FISHERIES, WORKING ASSETS ENGINEERING AND FINANCING, AGGRESSIVE AND CONSERVATIVE STRATEGIES