Determinantes de la rentabilidad de las Pymes ecuatorianas: sector C210, periodo 2023

Abstract

Abstract: This study investigates the factors influencing the profitability of Ecuadorian SMEs in the C210 sector in 2023. The introduction highlights the importance of understanding the internal and external determinants that affect their performance, especially in a challenging economic context. The objective is to identify the key variables that explain the profitability of these companies using a multiple regression model. The methodology is descriptive and non-experimental, using data from a database of the Superintendency of Companies. The results show that internal factors such as debt and liquidity are significant determinants, while other aspects, such as age and size, are less relevant. Strengthening debt management and optimizing internal resources are recommended to improve profitability. The research provides useful insights for designing improvement strategies in SMEs.