Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The main purpose of the paper is a scientific discussion about the influence of stock level on profits of enterprises selling online in Poland. This article explores the domain of inventory levels and their impact on capital and other financial management issues in e-commerce companies. Design/methodology/approach – The test procedure is based on the method of a multiple case study research. The subject of the research is companies that sell online in Poland. In the project descriptive methods regarding statistics and the financial analysis are mainly used. Crucial is access to data from the financial statements of the Amadeus database. Achieving the targets have been used in literature studies, in particular, Polish and English-language economics literature. Findings – The level of inventories has a large significance for the profits and losses of e-commerce companies. Nevertheless, the profits of companies selling online do not differ significantly on the background of the entire industry. Originality/value – The project can be used to build and to evaluate scientific issues related to the integration of capital structure management, and other financial management issues in organizations. The proposed research is also of great importance for the use of theoretical empirical data collected during the project. They can also serve as a basis to correct the theoretical model of performance management in companies. The research will aim at contributing to a better understanding of issues associated with the influence of factors that determine economical efficiency.