ANALIZA FAKTORA RIZIKA FINANSIJSKE I PROFITNE POZICIJE U CILJU UNAPREĐENJA VITALNOSTI SEKTORA ENERGETIKE
DOI:
https://doi.org/10.5937/Oditor2302022CKljučne reči:
likvidnost, solventnost, energetika, Republika Srbija, pandemija Covid-19Apstrakt
Ovaj rad se bavi istraživanjem rizika profitne i finansijske pozicije energetskedelatnosti u periodu Covid-19, odnosno sektora D – Proizvodnja i snabdevanje električnom energijom, gasom i vodom podsektora 351 - Proizvodnja, prenos i distribucija električne energije, 352 - Proizvodnja gasa i distribucija gasovitih goriva gasovodima i 353 - Snabdevanje parom i klimatizacija putem odabranih pokazatelja za 2020. godinu u odnosu na prethodnu 2019. godinu, te ih vrednuje u odnosu prema prosečnim petogodišnjim ostvarenjima. Daljom analizom po podsektorima, uočavaju su razlike u oceni finansijske, ali i profitne pozicije po podsektorima u odnosu na sektorske ocene. Rezultati istraživanja pokazuju da u kratkom roku nije zapaženo pogoršanje faktora rizika profitne i finansijske pozicije, na bazi godišnjih bilansnih iskaza analiziranih kategorija, na nivou celine energetskog sektora. Regresionom analizom ispitan je i uticaj parametara likvidnosti i solventnosti na stopu povrata aktive u periodu pre Covid-19 i u toku Covid-19 pandemije.
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