摘要:Market situation and business environment of construction companies influence significantly decisions made by this group of entities. These decisions are reflected in financial statements later on. The evaluation of financial condition which aims at diagnosing corporate crisis must not disregard the market situation. Based on this assumption, a classification of publicly quoted construction companies using k-means method was conducted. This procedure made it possible to divide the examined sample into five groups of companies characterized by the best, good, acceptable, weak and the poorest financial condition. The application of the aforementioned algorithm was also helpful in determining the levels of financial ratios typical of each group. This kind of analytical approach is useful especially for investors since it informs them how particular companies perform in comparison to other competitors.
其他摘要:Otoczenie i warunki rynkowe, w jakich działają przedsiębiorstwa budowlane, mają kluczowy wpływ na podejmowane przez te podmioty decyzje, znajdujące odzwierciedlenie w ich sprawozdaniach finansowych. Ocena kondycji finansowej przedsiębiorstwa budowlanego z
关键词:klasyfikacja przedsiębiorstw;kondycja finansowej;k-means method;financial situation;classification of companies