Resumen
The paper analyses the condition and financial results of companies with the use of relative and absolute measures, which constitute a consistent group of the characteristics of a company?s financial standing. The analysed entities represent five sections of PKD (Polish Classification of Business Activities) which belong to the transport of goods, warehousing, storage, and transport support activities. The research study aims to identify and quantify the mechanism (the impact of factors) of creating value, described on the basis of a relative measure ? return on equity. The authors confirm three research hypotheses related to the key determinant of value creation, the dominant mechanism and its changes in the analysed 2007?2016 period.