Wskaźnik szybkiej płynności

Wskaźnik szybkiej płynności = (aktywa bieżące – zapasy – rozliczenia międzyokresowe) / zobowiązania krótkoterminowe.

(QR ang. Quick Ratio) W bardzo precyzyjny sposób odzwierciedla zmiany płynności, gdyż w przeciwieństwie do wskaźnika płynności bieżącej, wyłącza z aktywów obrotowych najmniej płynne aktywa jakimi są zapasy oraz rozliczenia międzyokresowe. Uwzględnia się jedynie inwestycje krótkoterminowe oraz należności krótkoterminowe czyli te aktywa, które można w szybkim terminie spieniężyć .Umożliwia ocenę zdolności do terminowego regulowania bieżących zobowiązań. Optymalna wartość wskaźnika powinna kształtować się w przedziale 1,0 – 1,2. Wartość wskaźnika niższa niż 0,9 informuje o zagrożeniu zdolności do terminowego regulowania bieżących zobowiązań a zbyt wysokie wartości na nieefektywne zarządzanie środkami pieniężnymi.

30 komentarzy
  1. rfc 6238 hardware tokens
    rfc 6238 hardware tokens says:

    Thanks for discussing your ideas. I would also like to state that video games have been at any time evolving. Modern tools and revolutions have made it easier to create practical and interactive games. All these entertainment video games were not as sensible when the concept was being tried. Just like other styles of technology, video games too have had to develop by many years. This itself is testimony to the fast growth and development of video games.

  2. sex hebat
    sex hebat says:

    Fantastic beat ! I wish to apprentice while you amend your site, how can i subscribe for a blog site? The account helped me a applicable deal. I have been tiny bit familiar of this your broadcast provided brilliant transparent concept

  3. InventHelp Headquarters
    InventHelp Headquarters says:

    Attractive part of content. I just stumbled upon your blog and in accession capital to claim that I acquire in fact enjoyed account your weblog posts. Anyway I will be subscribing on your feeds and even I fulfillment you get right of entry to consistently rapidly.

  4. Temporary email
    Temporary email says:

    Appreciating the hard work you put into your blog and detailed information you provide. It’s great to come across a blog every once in a while that isn’t the same outdated rehashed material. Excellent read! I’ve bookmarked your site and I’m including your RSS feeds to my Google account.

  5. voyance gratuite suisse par mail
    voyance gratuite suisse par mail says:

    Good day very nice web site!! Man .. Beautiful .. Wonderful .. I will bookmark your web site and take the feeds additionally…I am happy to seek out numerous helpful info here within the publish, we want develop more techniques on this regard, thank you for sharing.

  6. W88
    W88 says:

    It is perfect time to make some plans for the future and it’s time to be happy. I have read this post and if I could I want to suggest you few interesting things or tips. Perhaps you can write next articles referring to this article. I wish to read more things about it!

  7. Cleaning services Dubai
    Cleaning services Dubai says:

    The next time I read a blog, I hope that it doesnt disappoint me as a lot as this one. I imply, I do know it was my option to read, but I truly thought youd have one thing attention-grabbing to say. All I hear is a bunch of whining about one thing that you could possibly fix if you werent too busy on the lookout for attention.

  8. Judi Poker
    Judi Poker says:

    That is very attention-grabbing, You’re an overly skilled blogger. I’ve joined your feed and look forward to searching for more of your magnificent post. Also, I have shared your web site in my social networks!

  9. fake IDs
    fake IDs says:

    I have learn some good stuff here. Certainly worth bookmarking for revisiting. I surprise how so much attempt you place to make such a wonderful informative site.

  10. Cheap Voitolla
    Cheap Voitolla says:

    Howdy! Someone in my Myspace group shared this website with us so I came to take a look. I’m definitely enjoying the information. I’m bookmarking and will be tweeting this to my followers! Outstanding blog and outstanding design and style.

  11. helpful hints
    helpful hints says:

    I just like the helpful information you supply to your articles. I’ll bookmark your weblog and test once more right here regularly. I’m somewhat certain I will learn a lot of new stuff proper here! Good luck for the next!

  12. InventHelp Successful Inventions
    InventHelp Successful Inventions says:

    Can I just say what a relief to find someone who actually knows what theyre talking about on the internet. You definitely know how to bring an issue to light and make it important. More people need to read this and understand this side of the story. I cant believe youre not more popular because you definitely have the gift.

  13. Casino
    Casino says:

    I used to be very happy to search out this net-site.I needed to thanks for your time for this glorious read!! I undoubtedly having fun with each little little bit of it and I’ve you bookmarked to check out new stuff you weblog post.

  14. carstyle crew
    carstyle crew says:

    Thanks for the sensible critique. Me and my neighbor were just preparing to do a little research about this. We got a grab a book from our local library but I think I learned more from this post. I’m very glad to see such great info being shared freely out there.

  15. quest bars
    quest bars says:

    Hello it’s me, I am also visiting this website regularly, this website is
    truly pleasant and the people are in fact sharing pleasant thoughts.

  16. Resound
    Resound says:

    Great article. It is rather unfortunate that over the last years, the travel industry has already been able to to fight terrorism, SARS, tsunamis, influenza, swine flu, and also the first ever true global economic downturn. Through it all the industry has proven to be robust, resilient as well as dynamic, discovering new tips on how to deal with difficulty. There are continually fresh issues and the possiblility to which the sector must yet again adapt and respond.

  17. tech blog
    tech blog says:

    Hello, I think your blog might be having browser compatibility issues. When I look at your blog in Opera, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, great blog!

  18. wholesale hemp buds
    wholesale hemp buds says:

    I just could not depart your website before suggesting that I really enjoyed the standard information a person provide for your visitors? Is going to be back often in order to check up on new posts

  19. restauracja czechowice
    restauracja czechowice says:

    Z przyjemnością znalazłem tę stronę. Chciałem podziękować za poświęcony czas na tę wspaniałą lekturę !! Zdecydowanie cieszę się z tego wszystkiego i dodałem do zakładek, aby sprawdzić nowe rzeczy, które publikujesz na blogu.

  20. crypto arbitrage
    crypto arbitrage says:

    I cherished as much as you will obtain performed proper here. The sketch is attractive, your authored subject matter stylish. nonetheless, you command get bought an impatience over that you want be delivering the following. ill undoubtedly come more beforehand again since precisely the same nearly very continuously inside case you shield this increase.


Chcesz wziąć udział w dyskusji?
Śmiało, napisz coś!

Dodaj komentarz

Twój adres email nie zostanie opublikowany.