Determinantes de la rentabilidad de las Pymes ecuatorianas: provincia Manabí, sector H492, periodo 2023

Abstract

Abstract:This research analyzes the determinants of the profitability of small and medium-sized enterprises (SMEs) in the H492 sector (land transportation except rail) in the province of Manabí, period 2023. Through quantitative research, internal and external factors that influence the financial performance of these companies were identified. This study was developed based on the analysis of independent variables, such as operational management, the macroeconomic environment, institutional support, and technological innovation, and their relationship with the dependent variable: business profitability, measured through financial indicators such as ROA and ROE. The results indicate that good resource management by SMEs allows them to operate in a favorable environment, achieve greater profitability, and remain in increasingly competitive markets. Furthermore, it was identified that their continued sustainability requires government support through appropriate public policies. It is concluded that, to improve business profitability, conditions must exist that promote profitability and future sustainability.