摘要：Purpose: The work presented in this article is a study of the strategies carried out by social economy companies in times of crisis. This article analyses the financial characteristics of the cooperative companies created in Barcelona during the crisis period 2008-2013. This study aims to compare the financial characteristics of the cooperative companies analysed with the measures carried out to maintain their profitability in times of crisis. Design/methodology/approach: Statistical-descriptive analysis of the means and variations of the main financial indicators that are related to the measures taken by the companies of Social Economy in times of crisis. The data used have been provided by the Generalitat de Catalunya - Departament d'Empresa i Ocupació - Direcció General d'Economia Social i Cooperativa i Treball Autònom for the reference period 2008-2013. Findings: The cooperative companies created in Barcelona in the period of crisis 2008-2013 have the following features: their debt remains stable with a significant improvement in quality, and they display increases in long-term debt relative to short-term debt. Regarding collection and payment periods, there is an upward trend, but a reduction is confirmed in the last year of the sample. In the last year of the sample, 2013, there is a trend change in the evolution of most of the analysed economic indicators. This change coincides with improvement in the conjuncture of the capital market and the economic environment in general. Originality/value: To determine the economic and financial characteristics of the cooperative companies created in the period of crisis 2008-2013 with the aim of guiding the social entrepreneurs of the future.
