Determinantes de la rentabilidad de las Pymes ecuatorianas: provincia Guayas, sector G463, periodo 2023

Abstract

Abstract:The development of this project aimed to identify the determinants that affect the profitability of small and medium-sized companies in the G463 sector corresponding to the wholesale trade of food products, located in the province of Guayas in 2023. In the investigation process, a descriptive and non-experimental quantitative methodology was applied, focused on the analysis of multiple linear regression, taking as variables the indebtedness, liquidity, size and age of the companies, contrasting them with the profitability indicators ROA and ROE. The results indicated that ROA presents a negative statistical significance with debt and company size, while ROE does not present statistically significant relationships with the variables evaluated. Therefore, it is concluded that structural factors such as financial dependence and company age can limit the operational efficiency of SMEs, reducing their profitability, thereby providing useful tools for managerial decision-making, as well as the design of public policies focused on strengthening the financial performance of the food sect.