Abstract
This paper is an attempt to assess the capital as the main resource of the food industry in Poland in the years 2008-2013. The author describes the changing agro-industrial economic activity, the importance of capital, capital structure and the position of the food industry enterprises listed on the Stock Exchange in Warsaw. The financial condition of the food industry is dependent on the rational management of funds that can be invested in a variety of ways and thus increase the capital. The paper presents that the relatively good situation of the food industry is caused in particular by the fact of production companies having some of the best economic results across the country. The value of production sold is presented; that every year has achieved better results. Capital expenditures also recorded an increase, according to foreign investors the best regions for investment are those located in central and South-West Poland. Analyzed data suggests that the financial condition of food industry companies improves due to better financial liquidity and lower rate of financial liabilities. The potential of food industry companies in Poland is enormous. The article ends with conclusions in regards to the current state of Polish food industry and the forecasted financial results for the coming years.
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