ROLA ZAPASÓW W KSZTAŁTOWANIU PŁYNNOŚCI FINANSOWEJ LIDERÓW ROLNICZEJ SPÓŁDZIELCZOŚCI PRODUKCYJNEJ

The article shows indexes of current and swift liquidity in timely the best 54 agricultural production co-operatives. In this work is also describing defrayment of obligations in supplies and it’s relation to current liquidity. On this ground was stated the optimal structure of working assets in the largest agricultural production co-operatives from standpoint of net profit, middle-year employment and area of agricultural land. But was observed weak connection between the net profit and the share of supplies in working assets, however the middle-year employment and the area of agricultural land were approbating as strongly fastened factors with this share. When employment and area of agricultural land rise, the role of supplies in financial liquidity is falls.