Uticaj pandemije COVID-19 na strategijske i operativne rizike
The impact of COVID-19 pandemic on strategic and operational risks

Summary/Abstract: In terms of its scope, intensity and dangers to the health of the population, the current crisis caused by the COVID-19 pandemic has been by far one of the biggest challenges of the 21th century. According to its characteristics, spatial distribution, speed of spreading the viral infection, difficult control, numerous risks it brings, as well as the impossibility of predicting and preparing to deal with the effects of the crisis, the current pandemic belongs to the category of catastrophes. As such, it is accompanied by great human casualties and enormous negative economic consequences. The global character of the crisis, first health, and then economic crisis, threatens the normal function-ing of people and the world economy, posing great challenges to doctors, economists and politicians. Its devastating effect, in addition to the obvious impact on the health system, affects companies around the world and affects all aspects of the operation of the company: operating and financing activities, internal and external, operational and strategic, but also sociological and cultural aspects. Companies exposed to the crisis did not have the opportunity to influence its occurrence or at least better prepare for the consequences it brings. Since understanding the consequences of the COVID-19 pandemic is an important precondition for overcoming it, the paper emphasizes its medical and economic characteristics, recognizing the key risks to which companies are exposed, as well as the selection of manage-ment accounting instruments that can help managers in the process of managing companies in the COVID-19 crisis.

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