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The subject of the research paper is focused on the recommendations for alternative financing and management with the aim of achieving sustainable development of protected areas and the commons. For the need of research paper we have conducted financial analysis of operations of the national parks, which pointed out one of the challenges for sustainable (economic and environmental) development of protected areas in Serbia. We have taken into account the multi-year period, with the aim of assessment of the financial position in order to give recommendations that may provide sustainable development of national parks. Financial analysis conducted in this paper refers to the measurement of financial performances, the financial position and operations efficiency of the national parks with particular emphasis on NP Djerdap and related commons.  The basic objective of this analysis is reflected in the consideration of weakness (which can lead to the illiquidity and insolvency of NP Đerdap in the future), with the goal of timely undertaking adequate measures for their elimination ensuring sustainable development. The second challenge is concerned with the essential similarities and differences in terms of management, responsibilities, protection, rights to use national parks as examples of protected areas, and the associated heritage as examples of commons. Different perspectives on these phenomena closely confirm the direction of management recommendations. In relation to the identified financial and management challenges, the main objective of the paper is to give recommendations for an alternative system solutions that reflects through the establishment the financial and management sustainability of national parks and associated heritage.

ИЗАЗОВИ И АЛТЕРНАТИВЕ ЗА ПОСТИЗАЊЕ ОДРЖИВОГ РАЗВОЈА ЗАШТИЋЕНИХ ПОДРУЧЈА И КОМОНСА У СРБИЈИ ОСЛОЊЕНИ НА ФИНАНСИЈСКУ АНАЛИЗУ И УПРАВЉАЧКЕ ОПЦИЈЕ