THE IMPACT OF THE COVID PANDEMIC ON THE INCOME AND EXPENDITURE OF EDUCATIONAL INSTITUTIONS

Pandemija COVID-19 imala je velik utjecaj na promjene u makro okruženju svjetskog gospodarstva. Ekonomske posljedice uzrokovane pandemijom COVID-19 očituju se kroz pad potražnje, budući da je znatno smanjen broj potrošača koji su spremni na kupnju robe i usluga dostupnih u globalnoj ekonomiji. Dakle, bio je vidljiv utjecaj na različite sektore, a među njima i obrazovne ustanove. Naime, uslijed njenog nastanka dolazi do značajnih promjena u školstvu što se ponajprije očitovalo u online nastavi te je za sobom svakako povuklo promjene u visini i strukturi prihoda i rashoda obrazovnih ustanova. Kroz ovaj rad je analiziran utjecaj pandemije na prihode i rashode obrazovne ustanove u Požegi. Pritom je na početku rada dan teorijski uvid u financijsko izvještavanje obrazovnih ustanova. U empirijskom dijelu rada detaljno se analizira visina i struktura prihoda i rashoda obrazovne ustanove u razdoblju prije i za vrijeme pandemije, na temelju čega se na samom kraju izvode najvažniji zaključci o utjecaju pandemije na prihode i rashode ove obrazovne ustanove.The COVID-19 pandemic had a great impact on changes in the macro environment of the world economy. The economic consequences caused by the COVID-19 pandemic are manifested through a drop in demand, since the number of consumers who are ready to purchase goods and services available in the global economy has significantly decreased. Thus, there was a visible impact on various sectors, including educational institutions. Namely, as a result of its creation, there are significant changes in education, which was first of all manifested in online classes, and which certainly entailed changes in the level and structure of income and expenses of educational institutions. This paper analyzes the impact of the pandemic on the revenues and expenses of the educational institution in Požega. At the beginning of the paper, a theoretical insight into the financial reporting of educational institutions was given. The empirical part of the paper analyzes in detail the level and structure of income and expenses of the educational institution in the period before and during the pandemic, based on which the most important conclusions about the impact of the pandemic on the income and expenses of this educational institution are drawn at the very end