Wykorzystanie oceny zdrowia finansowego podmiotu do planowania finansowego D.Kahlert, E.Manaj, P. Szymański

This paper presents an assessment of the financial situation of the three entities operating in different sectors: financial, non-financial and non-profit organizations. Assessment of the financial condition of the selected subjects was based on the model of FHI (Financial Health Index) developed by John Zietlowa. This model uses 15 different indicators assigned to four main groups, which in turn has the correct weight with which you can accurately assess the financial situation of the surveyed entities Zietlowa index is calculated as the sum of the products of the weights of indicators. This work includes the calculation of the real figures of three Polish economic entities for the period 2009-2011.