Determinantes de la rentabilidad de las Pymes ecuatorianas: provincia Guayas, sectores J629 y J631, periodo 2023.

Abstract

Abstract: This research focuses on identifying and analyzing the determinants that affect the profitability of SMEs belonging to sectors J631 (data processing, cloud hosting, and related services) and J629 (other information technology-related services) in the province of Guayas during the period 2019-2023. The study employs a non-experimental quantitative methodology with a descriptive and longitudinal approach, using secondary data obtained from official databases. Econometric and financial tools were applied to evaluate key indicators such as liquidity, indebtedness, operational efficiency, and their impact on profitability, mainly measured through ROE and net margin. The results show that factors such as debt control, efficient asset management, and technological innovation are crucial determinants for improving profitability in both sectors. Additionally, SMEs that maintain adequate liquidity levels and optimize their operating expenses demonstrate better financial performance. These findings provide relevant information for strategic decision-making and public policies aimed at strengthening the competitiveness and sustainability of technological SMEs in the region.