Wykorzystanie oceny zdrowia finansowego podmiotu do planowania finansowego na przykładzie przedsiębiorstwa działającego w sektorze mleczarskim.

Present work focuses on the planning of the production company's financial condition, which is made on the basis of the reports pro forma for 2014 and 2015roku. The analysis is based on the use of financial condition indicator developed by John Zietlowa. This indicator expressed the Greek symbol Ф, presents solvency, liquidity and financial flexibility of the institution. It is calculated using 15 measures, which are classified in four different categories of time: total, immediate, short term and medium term. Thanks to them, it is possible to carry out a detailed analysis of the company's financial situation and assessment of its development trend over the period.