Abstract:

Financial liquidity strategies are one of the most important decision-making problems in an enterprise. The article attempts to discuss and examine the liquidity strategies used in the hard coal mining industry in Poland and in the world. The nature of the liquidity strategy was defined on the basis of the financial liquidity ratios: current ratio, quick ratio and cash ratio. The analysis was complemented with the establishment of the working capital. This allowed to characterise the liquidity strategies used in the hard coal mining industry. The research was based on literature studies and data from the financial statements of the surveyed enterprises.