La gestión financiera y el desempeño financiero en las pequeñas y medianas empresas (PYMES) de Lima, Perú, durante el periodo de pandemia y postpandemia

          The COVID-19 pandemic generated significant economic uncertainty that challenged the adaptability of SMEs. In Lima, Peru, these companies had to rethink their financial strategies to maintain operations. Studying the transition to the post-pandemic era allows us to understand how their fin...

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Publicado en:Revista de Investigación Valor Agregado
Autores principales: Bernales Mendoza, Diana Carolina, Gonzales Urbina, Pedro
Formato: Artículo de revista
Lenguaje:español
Publicado: Universidad Peruana Unión 2025
Materias:
Financial management
Financial performance
Small and medium-sized enterprises (SMEs)
Pandemic
Post-pandemic
Gestión financiera
Desempeño financiero
Medianas y pequeñas empresas (PYMES)
Pandemia
Pos pandemia
Acceso en línea:Ver en el sistema de origen
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Sumario:          The COVID-19 pandemic generated significant economic uncertainty that challenged the adaptability of SMEs. In Lima, Peru, these companies had to rethink their financial strategies to maintain operations. Studying the transition to the post-pandemic era allows us to understand how their financial practices and results evolved. The objective of this research was to analyze the financial management and performance of small and medium-sized enterprises (SMEs) in the Lima metropolitan area, Peru, as perceived by administrative staff, during the pandemic and post-pandemic periods. To this end, the existence of significant differences in the level of financial management and the level of financial performance was determined. The study adopted a quantitative, descriptive, and comparative approach, using non-probability convenience sampling with a sample of 80 SME managers. The hypothesis was tested using the Wilcoxon signed-rank test for related samples. The results showed a significant difference in financial management between the pandemic and post-pandemic periods (Z = -4.639, p < .001), with a large effect size (r = .519), while the evaluation of financial performance showed a significant difference with a medium effect size (Z = -4.093, p < .001, r = .458). It is concluded that the medians of both variables were higher in the post-pandemic period than during the pandemic.
ISSN:2413-5836
2410-1168

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