The objective of this research study is to describe the conditions to successfully cope with the operational progress in times of SARS-CoV-2 in a ferroelectric materials trading company located in the city of Sincelejo, Colombia. The research is of a descriptive type with a quantitative approach and a field design, not experimental, under the study of cases, attending to the theoretical postulates of IFRS Foundation (2018) and De la Hoz et al (2020) among others. A questionnaire-type survey under the Likert scale was used as a data collection technique; after its application, the data were tabulated using absolute and relative frequencies, finding that it does not make exclusive use of the range of government aid proposed by the Colombian state as financial relief, for which they avail themselves of the use of free investment bank loans as an option to solve their obligations. In the same way, they maintain their operational progress when considering the administrative conditions, and despite the uncertainties experienced by SARS-CoV-2, their operational capacity is good, however, they do not have contingency continuity plans that allow them stability in the business, especially in times of surprise disruptions such as COVID-19, to solve in the present and project in the future, providing economic stability. In this sense, it is recommended to design and apply a contingency plan based on the conditions revealed in this study that allows them to successfully cope with the operational progress in the face of disruptive and prolonged uncertainty events.
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