Determinanty Cyklu Konwersji Gotówki w Przedsiębiorstwach Agrobiznesu
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The elaboration identifies the role cash conversion cycle within small enterprises representing
agribusiness sector. The research was conducted in 140 entities in Mazovia province in 2011. The length of the
cash conversion cycle period was influenced the most by the level of inventories and short-term liabilities due
credits and loans. The possible changes in that area could be beneficial for companies efficiency. Estimated
multiple regression model with the cash conversion cycle as dependent variable noted negative relation with
return on assets. Capital structure of the enterprises influenced the cash conversion cycle stronger than the
structure of their assets.