Determinantes de la rentabilidad de las Pymes ecuatorianas: provincia Pichincha, sector G466 periodo 2023

Abstract

Abstract: The main objective of the research was to analyze the determinants of profitability in 314 Ecuadorian SMEs in the G466 sector located in the province of Pichincha during 2023. Using a quantitative approach and the application of multiple regression, internal variables such as debt, size, age, and liquidity were evaluated, along with their relationship to the financial indicators ROA and ROE. The results determined that these variables did not have a statistically significant impact on profitability, suggesting the possible influence of additional factors not considered. The characterization of the sector revealed the presence of small businesses and a geographic concentration, with a higher percentage in the Quito canton. It is concluded that to improve the financial performance of companies, it is necessary to strengthen internal capacities and explore new strategies beyond traditional indicators. This study provides relevant empirical evidence for the formulation of public policies and business strategies aimed at the sustainable development of SMEs in the local context.