Restricciones financieras y su relación con la rentabilidad del sector empresarial C10 elaboración de alimentos. Periodo 2014 2022

Abstract

Abstract: Financial restrictions are limitations that alter the ability of companies to generate profits. These variables not only make operation difficult, but also affect the growth and sustainability of profitability over time; If these indicators are affected, companies find it difficult to obtain favorable financing, which makes them dependent on external resources, reduces strategic investment and compromises their position in the market. Hence, the objective of the study is to determine the financial constraints that are related to the profitability of the C10 subsector during the period 2014 2022. The research approach is quantitative, descriptive and correlational, and analyzes the financial data of 109 companies. The results indicate that debt and low inventory turnover negatively affect profitability, while GDP and inflation influence operating costs and profit margins. Although the sample size is small, it offers valuable input to improve financial planning in the sector.