ABSTRACT
Analysis applied in this research aimed to analyze the commercial transactions passed by the pandemic to prevent the future, the methodology started from the positivist research paradigm, type of research, non-experimental and cross-sectional field design with documentary support, research level descriptive, the population was 77,289 and the sample of 471, within which 35 industrial companies from the region 6 of the Austro were focused, controlled by the super companies, the questionnaire instrument was validated through the judgment of three experts with experience in the area of accounting, entrepreneurship and methodology, qualifying clarity, coherence and relevance. Results. Regarding the cash conversion cycle for 2020, it was 150 days late to generate cash in the generation of money in companies, likewise the profit margin for the same year was 13.35%, this ratio Financial was lower compared to the previous years 2019 and 2018, that is to say, the profit that the company achieves after deducting the operating costs were reduced, Conclusion. It was concluded that the analyzed companies had a lack of liquidity, they did not have enough money to meet liabilities and expenses, called operating fund needs, which caused a debt with financing cost to be generated. © 2022, Associacao Iberica de Sistemas e Tecnologias de Informacao. All rights reserved.