Determinantes de la rentabilidad de las Pymes ecuatorianas: sectores C101, C102 y C103, periodo 2023

Abstract

Abstract: Due to the current economic crisis, both individuals and society as a whole are increasingly focused on identifying economic drivers that enable stability within the social framework. In this context, we have developed economic models that create opportunities for employment generation. One such model is the development of SMEs small and medium-sized enterprises which are regarded as key contributors to the economy, both nationally and internationally. This study aims to identify the factors that influence the profitability of SMEs operating within the economic sectors C101, C102, and C103, according to the International Standard Industrial Classification (ISIC) for the year 2023 at the national level. The proposed methodology adopts a descriptive analytical approach. Results show that during 2023, SMEs demonstrated a strong presence in the market, particularly those in sector C103. Finally, regression analysis revealed a marginally significant relationship between the variables of indebtedness and business age with return on assets (ROA). This research is recommended as a guide for those seeking to enter or develop within these sectors.