Bajo el precepto de que la estrategia financiera y operativa se fundamenta en  un conjunto de acciones y de decisiones financieras y de gestión a emprender a través del uso de recursos sean estos económicos, humanos, materiales y no materiales, para utilizarlos de manera eficiente y poder lograr los objetivos propuestos, dando solución a los problemas más que nada relacionados a la liquidez, rentabilidad, producción óptima y endeudamiento;  que, enmarcados  en esta investigación, promueve al objetivo de conocer en primera instancia la incidencia económica generada por el COVID-19 en la gestión empresarial, caso PYMES y lograr en base a ese diagnóstico, determinar aquellas estrategias aplicables en su reactivación. El estudio investigativo se efectuó bajo un enfoque cuantitativo-cualitativo, mediante el estudio de trabajos investigativos documentales, a través de la técnica de análisis de contenidos, determinándose los efectos económicos negativos como resultado de la pandemia y llegando a una proposición como resultado de esta investigación.   Palabras clave: Estrategias financieras, estrategias operativas, efectos de crisis.  ABSTRAT Under the precept that the financial and operational strategy entails a set of actions and financial and management decisions to be undertaken through the use of resources, be they economic, human, material and non-material, in order to use them efficiently and be able to achieve the proposed objectives, solving the problems more than anything related to liquidity, profitability, optimal production and indebtedness; which, framed in this research, promotes the objective of knowing in the first instance the economic impact generated by COVID-19 in business management, in the case of SMEs, and based on this diagnosis, determine those strategies applicable in its reactivation. The investigative study was carried out under a quantitative-qualitative approach, through the study of documentary investigative works, through the content analysis technique, determining the negative economic effects as a result of the pandemic and arriving at a proposition as a result of this investigation. Keywords: Financial strategies, operational strategies, crisis effects. Información del manuscrito: Fecha de recepción: 01 de diciembre de 2021. Fecha de aceptación: 06 de enero de 2022. Fecha de publicación: 10 de enero de 2022.Under the precept that the financial and operational strategy entails a set of actions and financial and management decisions to be undertaken through the use of resources, be they economic, human, material and non-material, in order to use them efficiently and be able to achieve the proposed objectives, solving the problems more than anything related to liquidity, profitability, optimal production and indebtedness; which, framed in this research, promotes the objective of knowing in the first instance the economic impact generated by COVID-19 in business management, in the case of SMEs, and based on this diagnosis, determine those strategies applicable in its reactivation. The investigative study was carried out under a quantitative-qualitative approach, through the study of documentary investigative works, through the content analysis technique, determining the negative economic effects as a result of the pandemic and arriving at a proposition as a result of this investigation. Keywords: Financial strategies, operational strategies, crisis effects.