DESEMPEÑO FINANCIERO DE LAS ORGANIZACIONES EN TIEMPOS DE PANDEMIA: EVIDENCIA EN LAS PYMES DEL SECTOR CONSTRUCCIÓN COLOMBIANO

William Malpica-Zapata ()

Regional and Sectoral Economic Studies, 2021, vol. 21, issue 2, 79-100

Abstract: Debido a la apremiante necesidad de medir el impacto que el COVID ha tenido en las organizaciones de la región, este articulo tiene por objetivo analizar el desempeño financiero de las empresas Pymes del sector construcción colombiano antes y durante la pandemia, para ello, se han recopilado los estados financieros individuales de 3314 empresas para los periodos comprendidos entre 2017 a 2020, considerando que sus actividades económicas están asociadas a los CIIU del sector construcción. Con base en la información recolectada, se contrasto el desempeño de las organizaciones en términos de rentabilidad, liquidez y endeudamiento, el análisis de los resultados permite evidenciar que existe una afectación negativa para la mayoría de las organizaciones, especialmente en indicadores de rentabilidad, sin embargo, el grado de afectación no compromete la perdurabilidad de las empresas en el corto plazo.

Due to the urgent need to measure the impact that COVID has had on organizations in the region, this article aims to analyze the financial performance of SMEs in the Colombian construction sector before and during the pandemic, for this, the individual financial statements of 3,314 companies for the periods between 2017 and 2020 has been compiled, considering that its economic activities are associated with the ISIC of the construction sector. Based on the information collected, the performance of the organizations was contrasted in terms of profitability, liquidity and indebtedness, the analysis of the results shows that there is a negative impact on most of the organizations, especially in profitability indicators, however, the degree of impact does not compromise the durability of the companies in the short term.

Keywords: Construction sector; financial performance; COVID; Colombia. Sector construcción; desempeño financiero; COVID; Colombia. (search for similar items in EconPapers)
JEL-codes: G00 G30 G39 (search for similar items in EconPapers)
Date: 2021
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