Use of Economic and Econometric Analysis in the Financial Standing Diagnosis of Haulage Enterprises, Case Study: Trans Polonia S.A.

Abstract

This chapter focuses on the specifics of financial standing in the haulage enterprises. The depreciation cost is the main factor that creates the financial result in such enterprises. While decreasing the value of the net profit, the depreciation cost is strictly correlated with property, plant and equipment of the enterprise and thus with the sales revenue. The analysis uses both the classic method of economic analysis and econometric methods, such as regression analysis, so that it may both facilitate monitoring the behaviour of financial standing of the enterprises and be considered a factor in the decision-making, especially in the investment policy.