PRE- AND DURING-PANDEMIC FINANCIAL STANDING OF COMPANIES IN POLAND RANKED ACCORDING TO THE TYPE OF BUSINESS ACTIVITY

Subject and purpose of work: This paper seeks to examine how the COVID-19 pandemic affected the financial standing of companies classified according to the type of their business activity. Materials and methods: This paper is based on aggregate data on businesses operating in Poland in the period 2017–2021, grouped according to the type of business activity. The data was published by the Central Statistical Office GUS in Poland. The company status was investigated using the calculated values of diagnostic indicators (return on assets, current financial liquidity, level of debt, stock rotation, and growth in sales). These indicators were normalized with the zero unitarization method to construct a synthetic indicator. The synthetic indicator was then used to generate business rankings. Results: The vast majority of the examined companies proved to be profitable. In 2020, the profitability and sales revenue of the businesses concerned were found to deteriorate slightly. There has been a downward trend in the rankings for companies operating in the accommodation and catering sector and the manufacturers of petroleum products. Pharmaceutical companies were the businesses that improved and topped the rankings. Conclusions: The pandemic had a strong negative impact on businesses operating in the market sector of accommodation and catering. The producers of refined petroleum products were also affected. The producers of pharmaceuticals benefited most during the pandemic. There are no clear indicators as to the impact of the pandemic on other types of businesses.

研究主题与研究目的：本文旨在探讨新冠疫情（COVID-19 pandemic）对按经营活动类型划分的企业财务状况的影响。
材料与方法：本文基于2017-2021年波兰境内经营企业的汇总数据，按经营活动类型进行分组。该数据由波兰中央统计办公室（Central Statistical Office GUS）发布。本研究通过核算诊断指标值分析企业经营状况，这些指标包括资产收益率（return on assets）、当期财务流动性（current financial liquidity）、负债水平、存货周转率（stock rotation）以及销售增长率（growth in sales）。研究采用零单位化法（zero unitarization method）对上述指标进行标准化处理，以构建综合指标（synthetic indicator），并基于该综合指标生成企业经营排名。
研究结果：绝大多数受调研企业均实现盈利。2020年，相关企业的盈利能力与销售收入均出现小幅下滑。住宿与餐饮行业企业以及石油产品制造商的经营排名呈下降趋势。制药企业的经营排名实现提升并位居榜首。
研究结论：疫情对住宿餐饮市场领域的企业造成了显著的负面影响，成品油生产商同样受到波及。制药企业在疫情期间获益最多。目前尚无明确指标可说明疫情对其他类型企业的影响。