o:32386 POSLEDICE PANDEMIJE COVID-19 NA PERFORMANSE PRIVREDE REPUBLIKE SRBIJE sr Apstrakt: Pandemija COVID-19 je ostavila velike posledice na nacionalne i globalnu ekonomiju. Negativni efekti se nisu svuda ispoljili na jednak način. Generalno, ravijene ekonomije su bile otpornije, dok su manje razvijene zemlje bile ranjivije i trpele veće posledice. Analiza posledica COVID-19 na privredu Republike Srbije je potvrdila negativna kretanja tokom pandemije, ali ona na nivou privrede nisu bila dramatično drugačija u odnosu na period pre pandemije. Dva su ključna razloga za to. Prvo, nakon prvog talasa pandemije, koji se manifestovao u finansijskim izveštajima za 2020. godinu, negativna kretanja su bila izražena. Već u 2021. godini, dobrim delom i zbog pomoći i podsticajnih mera države, posledice su bile manje vidljive. Drugi razlog je posledica činjenice da su pojedini sektori trpeli ozbiljne štete, kao što su saobraćaj, turizam i ugostiteljstvo, poljoprivreda i građevinarstvo, dok su na drugoj strani u mnogo povoljnijem položaju bili sektori informacionih tehnologija, delom prehrambena i farmaceutska industrija. Zapravo, sektori koji su bili više pogođeni karantinskim merama su bili izloženi smanjenju proizvodnje, padu prihoda i neto rezultata i pogoršanju finansijske pozicije. Nažalost, u zbirnim finansijskim izveštajima, ovi kompenzacioni efekti prikrivaju uticaj pandemije na performanse pojedinačnih sektora. Abstract: The COVID-19 pandemic has significantly impacted the national and global economy. The negative effects were not manifested in the same way everywhere. Developed economies were generally more resilient while developing countries were more vulnerable and suffered more significant consequences. Analysis of the consequences of COVID-19 on the economy of the Republic of Serbia confirmed negative trends during the pandemic, but at the economic level they were not significantly different from the period before the pandemic. There are two critical reasons for this. First, after the first wave of the pandemic, which manifested itself in the financial statements for 2020, negative trends were noticeable. Already in 2021, due to the help and incentive measures of the state, the consequences were less visible. The second reason is that some sectors suffered severe damage, such as transport, tourism and catering, agriculture, and construction, while on the other hand, the information technology sectors, partly food and pharmaceutical industries, were in a much more favorable position. The sectors more affected by the quarantine measures were exposed to a reduction in production, a decline in revenue and net income, and a deterioration in the financial position. Unfortunately, in aggregated financial statements, these offsetting effects obscure the impact of the pandemic on individual sector performance. Ključne reči: COVID-19, performanse, rizici, profitabilnost, likvidnost. Keywords: COVID-19, performance, risks, profitability, liquidity. 1552100 978-86-6091-137-9 2024-01-18T11:08:23.710Z 44 no 46 Dejan Malinić Univerzitet u Beogradu Ekonomski fakultet 0000-0001-5525-1278 application/pdf 379886 https://phaidrabg.bg.ac.rs/o:32386 no yes 18 70 92000004 11A03 Računovodstvena znanja kao činilac ekonomskog i društvenog napretka : zbornik radova na konferenciji 3 19 2023