DESEMPEÑO FINANCIERO DE LAS ORGANIZACIONES EN TIEMPOS DE PANDEMIA: EVIDENCIA EN LAS PYMES DEL SECTOR CONSTRUCCIÓN COLOMBIANO1

ABSTRACT

Financial performance of organizations in times of pandemic Evidence in SMEs in the Colombian construction sector. 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. © 2021. All Rights Reserved.