Determinantes de la rentabilidad de las Pymes ecuatorianas de los sectores C105 y C106 durante el periodo 2023.

Abstract

Abstract: The research "Determinants of the Profitability of Ecuadorian SMEs in the C105 and C106 Sectors in the Provinces of Pichincha and Azuay During the Period 2023" identified the main factors influencing the profitability of small and medium-sized bakery product manufacturers. Using a quantitative, non-experimental, and descriptive approach, variables such as operating margin, debt levels, and asset turnover were analyzed. The study identified key trends in the profitability of SMEs in the C105 and C106 sectors based on the analysis of structural variables such as liquidity, debt, size, and age. Although the results did not show statistically significant relationships between these variables and ROA, the analytical exercise provided a comprehensive view of the sector's financial and organizational profile. Despite certain limitations in accessing broader or qualitative information, the objectives were met, generating useful evidence to guide future research and business decisions. The main contribution of this work lies in offering an updated and contextualized diagnosis that allows us to understand the complexity of the factors that influence the profitability of manufacturing SMEs, thus constituting a basis for the design of more effective strategies in financial management, institutional strengthening, and the formulation of public policies focused on the sustainability and competitiveness of the Ecuadorian food sector.