Benchmarkingpolish basic metal manufacturing companies

Abstract

Basic metal manufacturing companies are undergoing substantial strategic changes resulting from global changes in demand. During such periods managers should closely monitor and benchmark the fi nancial results of companies operating in their section. Proper and timely identifi cation of the consequences of changes in these areas may be crucial as managers seek to exploit opportunities and avoid threats. The paper examines changes in fi nancial ratios of basic metal manufacturing companies operating in Poland in the period 2006-2011.