Real estate as company asset, the study of chosen branches on the Polish market

In a modern economy, capital resources play a key role in generating revenue of companies. Appropriate use of assets can increase profitability of company, however, inadequate management of assets could lead to insolvency. Real estate can be a good collateral for loans, it is also possible to use them for lease-back. Polish CSO data indicate that the value of buildings and structures owned by enterprises as a share of the value of fixed assets differs from 37.8% to 86.8%. Statistics proves that companies dealing with communication and transport are of the lowest involvement in real estate and the companies dealing with real estate - the highest. Taking this fact into account, the authors have defined the problem to investigate. The question was how the involvement in real estate influences companies liquidity. The study was conducted on the Polish market.