Determinantes de la rentabilidad de las Pymes ecuatorianas: provincia del Azuay sectorsubsector H492 periodo 2023

Abstract

Abstract: This study examines the factors that influence the profitability of SMES in sector H492 (road freight transport) in the province of Azuay during the year 2023. Using the financial indicator ROA (Return on Assets), it analyzes the efficiency with which these companies generate profits from their resources. The findings show that variables such as company size, liquidity, indebtedness, and operational age play a decisive role in financial performance. It is observed that SMES with high liquidity and balanced financial structures achieve higher ROA values, reflecting more efficient asset management. In contrast, those with high levels of debt or limited operational capacity tend to show lower profitability. These results provide a clear understanding of the elements that promote sustainability and economic performance in the sector, forming a solid foundation for the development of support policies strategies aimed at strengthening business management.