Impact of COVID-19 on Profitability and Indebtedness of SMEs in the Colombian Agricultural Sector
Impacto de la COVID-19 sobre la rentabilidad y endeudamiento en pymes del sector agrícola colombiano;
Impacto da COVID-19 na rentabilidade e endividamento das PMEs do setor agrícola colombiano
dc.contributor.author | Malpica Zapata, William Alexander | |
dc.contributor.author | Castro Figueroa, Andrés Mauricio | |
dc.contributor.author | Lasso Espitia, Daniela Alejandra | |
dc.coverage.spatial | Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degreesLong: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees | |
dc.date.accessioned | 2024-01-23T16:11:13Z | |
dc.date.available | 2024-01-23T16:11:13Z | |
dc.date.created | 2023-03-22 | |
dc.identifier.issn | 0120-6346 | |
dc.identifier.uri | http://hdl.handle.net/11407/8260 | |
dc.description | Since the impact of the pandemic on companies differs according to variables such as the sector or size of the organizations, focused studies are required to identify the magnitude of the impacton the finances of the organizations. The objective of the article is to analyze the evolution of profitability and indebtedness in annual periods from 2017 to 2021 in SMEs in the agricultural sector at the national level. The collection of financial information has been mainly done through the Integrated Corporate Information System (SIIS), the financial indicators have been estimated for each economic activity of the sector making a comparison between the averages for the periods before and after COVID-19. The results obtained allow us to identify the evolution of the return on assets and equity, as well as the behavior of the capital structure and the distribution of debt between the short and long term. This study allows us to conclude that most of the companies in the agricultural sector maintained or increased their profits despite the pandemic, without significantly increasing their indebtedness; with the exception of subsectors such as tobacco and aromatic plants, where the impact was negative. | eng |
dc.description | Debido a que el impacto de la pandemia en las empresas difiere según variables como el sector o tamaño de las organizaciones, se requieren estudios focalizados para identificar la magnitud de la afectación en las finanzas de las organizaciones. El objetivo del artículo es analizar la evolución de la rentabilidad y el endeudamiento en periodos anuales desde el año 2017 al 2021 en pymes del sector agrícola a nivel nacional. La recopilación de la información financiera se ha realizado principalmente por medio del Sistema Integrado de Información Societaria (SIIS), los indicadores financieros se han estimado para cada actividad económica del sector realizando una comparación entre las medias para los periodos previo y posterior a la COVID-19. Los resultados alcanzados permiten identificar la evolución en el retorno sobre activos y patrimonio, así como el comportamiento de la estructura de capital y la distribución de la deuda entre el corto y largo plazo. Este estudio permite concluir que la mayoría de las empresas del sector agrícola mantuvieron o incrementaron sus ganancias a pesar de la pandemia, sin incrementar significativamente su endeudamiento; con excepción de subsectores como el tabaco y plantas aromáticas, en donde el impacto fue negativo. | spa |
dc.description | Uma vez que o impacto da pandemia nas empresas difere de acordo com variáveis como o setor ou a dimensão das organizações, são necessários estudos focalizados para identificar a magnitude do impacto nas finanças das organizações. O objetivo do artigo é analisar a evolução da rentabilidade e do endividamento em períodos anuais de 2017 a 2021 nas PMEs do setor agrícola em nível nacional. A coleta de informações financeiras foi realizada principalmente através do Sistema Integrado de Informação Empresarial (SIIS), os indicadores financeiros foram estimados para cada atividade econômica do setor através de uma comparação entre as médias dos períodos antes e depois da COVID-19. Os resultados obtidos permitem identificar a evolução da rentabilidade dos ativos e dos capitais próprios, bem como o comportamento da estrutura do capital e a distribuição da dívida entre o curto e o longo prazo. Este estudo permite concluir que a maioria das empresas do setor agrícola manteve ou aumentou seus lucros apesar da pandemia, sem aumentar significativamente seu endividamento; com exceção de sub-setores como o tabaco e as plantas aromáticas, em que o impacto foi negativo. | por |
dc.format | ||
dc.format.extent | p. 1-16 | |
dc.format.medium | Electrónico | |
dc.format.mimetype | application/pdf | |
dc.language.iso | eng | |
dc.publisher | Universidad de Medellín | |
dc.relation.ispartofseries | Semestre Económico; Vol. 25 No. 58 (2022) | |
dc.relation.haspart | Semestre Económico; Vol. 25 Núm. 58 enero-junio 2022 | |
dc.relation.uri | https://revistas.udem.edu.co/index.php/economico/article/view/4283 | |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0 | * |
dc.source | Semestre Económico; Vol. 25 No. 58 (2022): (enero-junio); 1-16 | |
dc.subject | Financial indicators | eng |
dc.subject | Agricultural sector | eng |
dc.subject | COVID-19 | eng |
dc.subject | SMEs | eng |
dc.subject | Indicadores financieros | spa |
dc.subject | Sector agrícola | spa |
dc.subject | COVID-19 | spa |
dc.subject | Pymes | spa |
dc.subject | Indicadores financeiros | por |
dc.subject | Setor agrícola | por |
dc.subject | COVID-19 | por |
dc.subject | Pymes | por |
dc.title | Impact of COVID-19 on Profitability and Indebtedness of SMEs in the Colombian Agricultural Sector | eng |
dc.title | Impacto de la COVID-19 sobre la rentabilidad y endeudamiento en pymes del sector agrícola colombiano | spa |
dc.title | Impacto da COVID-19 na rentabilidade e endividamento das PMEs do setor agrícola colombiano | por |
dc.type | article | |
dc.identifier.doi | https://doi.org/10.22395/seec.v25n58a6 | |
dc.relation.citationvolume | 25 | |
dc.relation.citationissue | 58 | |
dc.relation.citationstartpage | 1 | |
dc.relation.citationendpage | 48 | |
dc.audience | Comunidad Universidad de Medellín | |
dc.publisher.faculty | Facultad de Ciencias Económicas y Administrativas | |
dc.publisher.place | Medellín | |
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dc.rights.creativecommons | Attribution-NonCommercial-NoDerivatives 4.0 International | * |
dc.identifier.eissn | 2248-4345 | |
dc.type.coar | http://purl.org/coar/resource_type/c_6501 | |
dc.type.version | info:eu-repo/semantics/publishedVersion | |
dc.type.local | Artículo científico | |
dc.type.driver | info:eu-repo/semantics/article | |
dc.identifier.reponame | reponame:Repositorio Institucional Universidad de Medellín | |
dc.identifier.repourl | repourl:https://repository.udem.edu.co/ | |
dc.identifier.instname | instname:Universidad de Medellín |