Ocena sytuacji ekonomiczno-finansowej przemysłu spożywczego z wykorzystaniem metody TOPSIS

The economic and financial situation of the food industry is a complex phenomenon that cannot be measured by a single financial indicator. Its assessment requires the consideration of multiple aspects, which is made possible through the construction of synthetic indicators. The aim of the study discussed in the article is to assess the economic and financial situation of the food industry in Poland from an intersectoral and dynamic perspective. Published and unpublished data provided by Statistics Poland were used to make the comparisons and calculations. Data reflecting the performance of food and beverage manufacturers in 2022 were analysed and compared to those from 2019. Subsequently, the values of the synthetic indicator were calculated. The synthetic indicator was constructed using the TOPSIS method, which is based on Euclidean distances from both the ideal and anti-ideal development patterns. The results indicate that the economic and financial situation of individual branches of the food industry in 2022 was favourable. Compared to 2019, only minor changes occurred. This reflects the sector's high resistance to adverse macroeconomic conditions and its adaptability to operate in a volatile and unpredictable market environment. The findings also confirm the persistence of significant intersectoral variation in the economic and financial situation.