Determinantes de la Rentabilidad de las Pymes ecuatorianas: provincia de El Oro, sector A, periodo 2023

Abstract

Abstract: This study analyzes the determining factors of profitability in Ecuadorian small and medium-sized enterprises (SMEs) located in the province of El Oro, Sector A, during the year 2023. Through a quantitative analysis, internal and external variables are identified and determined. These variables are the dependent, independent, and control variables, as well as the adaptation of technologies, which have a direct impact on profitability. Using regression techniques applied to ROA and ROE, the level of influence each of these variables has on financial performance is defined. The results show that proper management of working capital, access to financial resources, as well as the age and size of the company, are essential to achieving optimal levels of profitability. It also shows that the economic and political context, along with digital transformation, represent challenges and opportunities for these organizations. The study contributes to the understanding of business behavior in emerging contexts, offering valuable information for strategic decision-making in the sector.