Cooperativas de ahorro y crédito en Colombia: Análisis de la hipótesis de negocio en marcha durante el COVID-19
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Universidad Santo Tomás, Bogotá, Colombia
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Este trabajo analiza el impacto de la pandemia de COVID-19 en las cooperativas de ahorro y crédito en Colombia durante el período 2019-2022. Se realizó un análisis descriptivo de 83 entidades, utilizando indicadores financieros y de valor, como el EBITDA, la rentabilidad y aspectos relacionados con la morosidad. Se encontró que la gran mayoría de cooperativas de ahorro y crédito no se vieron afectadas significativamente por la pandemia, evidenciando resiliencia en el sector, a pesar de las restricciones económicas que afectaron la estabilidad financiera. Aunque en 2022 se observaron impactos derivados de la eliminación de subsidios y las dificultades en el acceso al crédito —lo cual expuso vulnerabilidades estructurales—, las cooperativas lograron adaptarse sin comprometer su hipótesis de negocio en marcha. Se recomienda fortalecer la gestión del riesgo, mejorar la estructura financiera y fomentar la presentación de informes de gestión en el sector, a fin de mantener una relación más directa con los grupos de interés y legitimar así el papel de las cooperativas en la economía.
This study analyzes the impact of the COVID-19 pandemic on savings and credit cooperatives in Colombia during the 2019-2022 period. A descriptive analysis of 83 entities was conducted using financial and value indicators, such as EBITDA, profitability, and aspects related to delinquency. It was found that most savings and credit cooperatives were not significantly affected by the pandemic, demonstrating resilience in the sector despite economic restrictions that impacted financial stability. Although in 2022 some impacts were observed due to the elimination of subsidies and difficulties in accessing credit—which exposed structural vulnerabilities—the cooperatives managed to adapt without compromising their going concern assumption. The study recommends strengthening risk management, improving the financial structure, and promoting the presentation of management reports in the sector. This is intended to maintain a more direct relationship with stakeholders and thus legitimize the role of cooperatives in the economy.
This study analyzes the impact of the COVID-19 pandemic on savings and credit cooperatives in Colombia during the 2019-2022 period. A descriptive analysis of 83 entities was conducted using financial and value indicators, such as EBITDA, profitability, and aspects related to delinquency. It was found that most savings and credit cooperatives were not significantly affected by the pandemic, demonstrating resilience in the sector despite economic restrictions that impacted financial stability. Although in 2022 some impacts were observed due to the elimination of subsidies and difficulties in accessing credit—which exposed structural vulnerabilities—the cooperatives managed to adapt without compromising their going concern assumption. The study recommends strengthening risk management, improving the financial structure, and promoting the presentation of management reports in the sector. This is intended to maintain a more direct relationship with stakeholders and thus legitimize the role of cooperatives in the economy.
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cooperativas de ahorro y crédito, hipótesis de negocio en marcha, indicadores financieros, COVID-19, savings and credit cooperatives, going concern assumption financial indicators, COVID-19
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Derechos de autor 2025 María José Cano Álvarez, Catalina Vélez-Ballesteros, Daniel Ceballos García
https://creativecommons.org/licenses/by-nc-sa/4.0
https://creativecommons.org/licenses/by-nc-sa/4.0