id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
afs-88257	Zabolotnyy, Serhiy; Sipiläinen, Timo; Zabolotnyy, Serhiy	A comparison of strategies for working capital management of listed food companies from Northern Europe	2020	11	.pdf	application/pdf	6446	246	45	Indicators of working capital management strategy of a business entity Variable Construction Sub-indicator Impact X1 Current Assets/Total Assets A1 Positive X2 Inventory/Current Assets A1 Negative X3 Accounts receivable/Current Assets A1 Negative X4 Cash and Equivalents/Current Assets A1 Positive X5 Current Liabilities/Total Assets A2 Negative X6 Accounts Payable/Current Liabilities A2 Positive X7 Short-term Debt/Current Liabilities A2 Negative X8 Current Liabilities/Equity A2 Negative Source: authors’ research. 𝜇𝜇𝜇𝜇(𝑋𝑋𝑋𝑋) = � 0𝑥𝑥𝑥𝑥 = 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 − 𝑥𝑥𝑥𝑥 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 − 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 < 𝑥𝑥𝑥𝑥 < 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 1𝑥𝑥𝑥𝑥 = 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 � 𝜇𝜇𝜇𝜇(𝑋𝑋𝑋𝑋) = � 0𝑥𝑥𝑥𝑥 = 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 𝑥𝑥𝑥𝑥 − 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 − 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 < 𝑥𝑥𝑥𝑥 < 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 1𝑥𝑥𝑥𝑥 = 𝑥𝑥𝑥𝑥𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚𝑚 � 𝑅𝑅𝑅𝑅 = � 𝑟𝑟𝑟𝑟11 𝑟𝑟𝑟𝑟12 … 𝑟𝑟𝑟𝑟1𝑛𝑛𝑛𝑛 … … … … … … 𝑟𝑟𝑟𝑟81 𝑟𝑟𝑟𝑟82 … 𝑟𝑟𝑟𝑟8𝑛𝑛𝑛𝑛 � AGRICULTURAL AND FOOD SCIENCE S. Zabolotnyy & T. Sipiläinen (2020) 29: 239–249 241 where rij = µ (X), i = 1,2,….,8 variables and j = 1,2,…,n – objects. AGRICULTURAL AND FOOD SCIENCE S. Zabolotnyy & T. Sipiläinen (2020) 29: 239–249 239 A comparison of strategies for working capital management of listed food companies from Northern Europe Serhiy Zabolotnyy1 and Timo Sipiläinen2 1Department of Finance, Warsaw University of Life Sciences – SGGW, Poland 2Department of Economics and Management, University of Helsinki, Finland e-mail: serhiy_zabolotnyy@sggw.pl The research presents the application of fuzzy logic for synthetic evaluation of strategies for working capital manage- ment of twelve food companies from Northern Europe in 2005–2015.	cache/afs-88257.pdf	txt/afs-88257.txt