Dinámicas de la madurez de la deuda y desempeño financiero en las PYMES ecuatorianas del subsector C11 ELABORACIÓN DE BEBIDAS durante el Período, 2018 a 2022

Abstract

Abstract: This research focuses on analyzing the dynamics of the maturity of the debt for companies within the beverage production sub sectors that operate within the Ecuadorian market. By applying descriptive research and the comparative method, we aim to establish the relationships present in the financial structure within companies operating in the subsector C11. The results show that there is a negative relationship between debt maturity and financial performance, especially during the period of economic crisis. Which essentially affects medium sized companies. This reflects how medium sized companies managed to adapt more flexibly to market fluctuations. Meanwhile the smaller businesses face many challenges due to lack of access to appropriate financing. In conclusion effective financial management and access to proper financing are key elements to maintain stability and competitiveness of SMEs in Ecuador.