This document aims to study the causes and effects of the pandemic on the variation in income and expenses of the Obrecit Company in the 2020 period, applying a simple methodology that can demonstrate the economic, financial and administrative crisis in the 2020 period, not only because of the health emergency but also because of ill-advised management decisions.This document aims to study the causes and effects of the pandemic on the variation in income and expenses of the Obrecit Company in the 2020 period, applying a simple methodology that can demonstrate the economic, financial and administrative crisis in the 2020 period, not only because of the health emergency but also because of ill-advised management decisions.El presente documento pretende el estudio de las causas y efectos de la pandemia en la variación de los ingresos y egresos de la empresa Obrecit en el periodo 2020, aplicando una metodología sencilla que pueda evidenciar la crisis económica, financiera y administrativa en el periodo 2020, no solo por la emergencia sanitaria sino también por las desacertadas decisiones gerenciales.