Determinantes del impacto financiero de la pandemia sobre las mipymes de Colombia

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El propósito de este artículo fue analizar los factores determinantes del impacto financiero de la pandemia sobre las mipymes de Colombia, mediante un análisis de indicadores financieros de facturación, rentabilidad y liquidez de 1498 mipymes de este país, en diferentes regiones y sectores económicos. Para ello se utilizó la metodología de ecuaciones estructurales, a partir de información del Observatorio Iberoamericano de la Mipyme 2020-2021. El estudio presenta evidencia a favor de que factores tales como el cambio de condiciones comerciales de los clientes, la innovación organizativa y la posición competitiva de las empresas explican el impacto financiero de la pandemia generada por el Covid-19 sobre las mipymes en Colombia que lograron sobrevivir a esta coyuntura, al no ser relevantes la afectación de las condiciones comerciales de los proveedores y de financiación, y la innovación en productos y procesos.
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