摘要：The primary aim of this study was to assess changes in the economic and financial status of the wood industry in Poland in the period of 2006-2013. This evaluation focused on basic economic and financial factors describing changes in the wood industry in terms of revenue, costs, financial results, sale prices, export activity, exchange rates, liquidity, debt, cost efficiency and resource productivity as well as profitability. The conducted analysis showed that after a deep crisis in the wood sector in 2008 the financial situation improved markedly in the next years. The advantageous course of changes was connected first of all with increased income and reduced general expenses, resulting in a considerable increase in yields from sales as well as returns on assets and equity. Generally, no significant changes were observed in the case of other areas and criteria applied in the evaluation of financial standing in the wood sector, i.e. liquidity, indebtedness and efficiency. However, a characteristic feature of the analyzed period was connected with a considerable increase in labor efficiency. In the years 2006-2013 labor efficiency in the timber industry increased in actual terms by as much as approx. 50%, which to a considerable degree determined the reduction of unit costs and the increase in profitability.
关键词：wood industry; economic and financial situation; Poland
