Abstract
This study attempts to assess the financial liquidityof fruit and vegetable producer groups and organizations.Based on static liquidity ratios, the analysis was used for a preliminaryassessment of the financial condition of the abovementionedeconomic operators in the context of forecastingtheir further market activity. Financial statements from 2012–2015 served as research material. The survey extended to 78groups and organizations of fruit and vegetable producers. Asshown by the results, most of the operators surveyed failed tomeet all the criteria of financial liquidity management. Theaverage and median values of current, quick and cash ratiossuggest that the operators face quite a high liquidity risk. Thiswas confirmed by the results of detailed studies which showedthat the liquidity ratios reported by ca. 60% of the operatorswere below the recommended optimum. Therefore, in the reportingperiod considered, such operators could be unable tomeet their liabilities as they fall due. This may pose a severethreat to their continued existence and further development.
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