The main aim of this paper is to identify changes in the working capital management of enterprises in
the transport and storage sector in Poland in the years 2013–2018. This problem is considered taking
into account the level of gross and net working capital, changes in the cash conversion cycle and its
components as well as net trade credit position. The above issues are of particular interest due to the
increase in the number of insolvent companies in Poland for three years, especially in the case of
transport enterprises.
The attention was driven at the changes in the environment of the analysed sector — GDP growth,
gross value added of transport and warehouse, number of enterprises and sales in this sector in
2017–2019, i.e. during the period of increased growth of insolvent enterprises. The research included
literature review and statistical data analysis in selected periods.