Analiza finansijskih performansi javnih preduzeća u uslovima neizvesnosti izazvane pandemijom Covid-19

Abstract

If we take into account that public companies perform activities that are of general interest to citizens, with the main goal of improving the quality of the service provided, then there is a need for continuous analysis of their operations. In the paper, through the analysis of financial reports, i.e. through ratio analysis, the operations of public companies operating in the territory of the city of Loznica, whose founder is the City of Loznica, are reviewed. The goal of the work is a realistic presentation of the financial indicators of observed public companies in the period from 2018 to 2020. A special emphasis is placed on the year 2020, where through the analysis of the values of the obtained ratio indicators, it would be determined whether the crisis caused by the corona virus pandemic possibly affected some of the company's financial parameters. The paper also shows the impact of the pandemic on the operations of other public utility companies on the territory of Serbia.