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Advisor(s)
Abstract(s)
A história da civilização está marcada pela ocorrência de diversas pandemias. O ano de 2020 ficou marcado pelo aparecimento da pandemia COVID-19, a qual surgiu em Wuhan, na China.
Esta doença caracteriza-se por ser de contágio fácil, o que levou os governantes dos países a priorizarem a saúde da população sem olhar ao impacto económico causado por esta decisão.
No âmbito do mestrado em contabilidade, a presente dissertação visa compreender a evolução, em termos económicos, da COVID-19, ao longo do período compreendido entre 2019 e 2021, nas PME. Para determinar esse impacto, foram analisados dados de uma amostra de 268.129 empresas. O estudo desta amostra teve por base a criação de tabelas dinâmicas e comparação com análises já existentes para os mesmos períodos e foi ainda criado um modelo econométrico, em painel, o qual permitiu determinar esse impacto. Os resultados evidenciados mostram que o setor mais afetado negativamente por esta pandemia foi o setor do alojamento, restauração e similares. Evidencia também a opção das empresas pela readaptação a novos negócios. Como
exemplo temos o setor têxtil que passou a produzir máscaras e EPI’s incrementando o seu volume de negócios. Por último, realçar que o modelo econométrico valida, por um lado, a expetativa em relação ao efeito económico da pandemia no volume de negócios das PME e, por outro lado, mostra também a redução do impacto negativo da pandemia em 2021, o que em termos económicos indica que, para 2021, as PME ainda não tinham conseguido recuperar totalmente a sua atividade face ao período de pré-pandemia.
Civilization history is marked by the occurrence of several pandemics. The year 2020 was denoted by the development of the COVID-19 pandemic, which emerged in Wuhan, China. This disease is characterized by being easily contagious, which had led governments to prioritize the population health regardless the economic impact caused by this decision. Within the scope of the master's degree in accounting, this dissertation aims to understand the evolution, in economic terms, of COVID-19, over the period between 2019 and 2021, in SMEs. To determine this impact, data from a sample of 268,129 companies were analysed. The study of this sample was based on the creation of pivot tables and comparison with existing analyses for the same periods, and an econometric panel model was also created, which allowed to determine the impact. The results show that the sector most negatively affected by this pandemic was the accommodation, food service and similar sectors. It also highlights the option of companies to readapt to new businesses. As an example, we have the textile sector, which started to produce masks and PPE's, increasing its turnover. Finally, it should be noted that the econometric model validates, on one hand, the expectation regarding the economic effect of the pandemic on the turnover of SMEs and, on the other hand, also shows the reduction of the negative impact of the pandemic in 2021, which in economic terms indicates that, for 2021, SMEs had not yet been able to fully recover their activity compared to the pre-pandemic period.
Civilization history is marked by the occurrence of several pandemics. The year 2020 was denoted by the development of the COVID-19 pandemic, which emerged in Wuhan, China. This disease is characterized by being easily contagious, which had led governments to prioritize the population health regardless the economic impact caused by this decision. Within the scope of the master's degree in accounting, this dissertation aims to understand the evolution, in economic terms, of COVID-19, over the period between 2019 and 2021, in SMEs. To determine this impact, data from a sample of 268,129 companies were analysed. The study of this sample was based on the creation of pivot tables and comparison with existing analyses for the same periods, and an econometric panel model was also created, which allowed to determine the impact. The results show that the sector most negatively affected by this pandemic was the accommodation, food service and similar sectors. It also highlights the option of companies to readapt to new businesses. As an example, we have the textile sector, which started to produce masks and PPE's, increasing its turnover. Finally, it should be noted that the econometric model validates, on one hand, the expectation regarding the economic effect of the pandemic on the turnover of SMEs and, on the other hand, also shows the reduction of the negative impact of the pandemic in 2021, which in economic terms indicates that, for 2021, SMEs had not yet been able to fully recover their activity compared to the pre-pandemic period.
Description
Mestrado em Contabilidade
Keywords
COVID-19 Impacto económico PME Modelo econométrico Economic impact SME Econometric model
Citation
Gonçalves, D. I. S. (2024) O impacto da Covid -19 na evolução do volume de negócios nas pequenas e médias empresas entre 2019 e 2021. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17562