Management model for financial issues in the Colombian hotel sector

As expected, the world and its business sectors were unprecedentedly affected during and after the pandemic, slowing down the development that had been consolidating in emerging countries such as Colombia, part of a Latin America affected with more impetus, as a result of administrative and structur...

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Bibliographic Details
Main Authors: Mondragón Miranda , Fredy Andrés, Gómez Gámez, Ildebrando
Format: Online
Language:Spanish
Published: Universidad Francisco de Paula Santander 2026
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Online Access:https://revistas.ufps.edu.co/index.php/profundidad/article/view/4646
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Summary:As expected, the world and its business sectors were unprecedentedly affected during and after the pandemic, slowing down the development that had been consolidating in emerging countries such as Colombia, part of a Latin America affected with more impetus, as a result of administrative and structural problems in health systems, sustainable development, unstable governance, poor contingency preparedness and short-term culture. In this context, the objective of this article is to propose a financial management model as a tool to address economic problems; in this case, for the current financial situation of the hotel sector, perhaps one of the most affected. The structure of the article consists of three chapters: the first sought to determine a financial context in recent times using updated literature and databases; the second chapter comprised a mixed analysis of risk and financial sustainability for a series of descriptive statistics associated with a base of financial statements, prices and revenues of the sector; finally, the third chapter contains the structure, descriptions, characteristics and indicators of the financial management model proposed to intervene in the economic recovery of the hotel sector in Colombia.