Dinámicas de la madurez de la deuda y desempeño financiero en las PYMES ecuatorianas del subsector CIIU N77 - actividades de alquiler y arrendamiento durante el período, 2018 a 20

Abstract

Abstract: This study analyzes the relationship between debt maturity and financial performance in small and medium-sized enterprises in the CIIU N77 subsector during the period 2018 2022. It addresses the concept of maturity as a key component within the capital structure, considering its impact on financial planning, profitability, and operational sustainability. Using a quantitative approach, it examines relevant financial indicators to determine how debt composition influences operational efficiency and shareholder value generation. The study highlights the importance of proper liability management, recommending strategies that synchronize maturities with cash flows and reduce risks associated with financing. It emphasizes the need to incorporate alternative financing mechanisms and strengthen the technical capacity of the financial team as ways to improve decision-making and consolidate the stability of SMEs in changing economic contexts.