ANALYSIS OF RISK FACTORS OF THE FINANCIAL AND PROFIT POSITION WITH THE OBJECTIVE OF IMPROVING THE VITALITY OF THE ENERGY SECTOR

Miroslav Čavlin; Jelena Vapa-Tankosić; Zoran Davidovac; Miloš Ivaniš

doi:10.5937/Oditor2302022C

Autori

Miroslav Čavlin Fakultet za ekonomiju i inženjerski menadžment, Cvećarska ulica br. 2, 21000 Novi Sad, Srbija Author
Jelena Vapa-Tankosić Fakultet za ekonomiju i inženjerski menadžment, Cvećarska ulica br. 2, 21000 Novi Sad, Srbija Author
Zoran Davidovac Student doktorskih studija Fakultet za ekonomiju i inženjerski menadžment, Cvećarska ulica br. 2, 21000 Novi Sad, Srbija Author
Miloš Ivaniš Student doktorskih studija Fakultet za ekonomiju i inženjerski menadžment, Cvećarska ulica br. 2, 21000 Novi Sad, Srbija Author

DOI:

https://doi.org/10.5937/Oditor2302022C

Ključne reči:

likvidnost, solventnost, energetika, Republika Srbija, pandemija Covid-19

Apstrakt

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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