Determinantes de la rentabilidad de las Pymes ecuatorianas: provincia Pichincha, sector G464, periodo 2023.

Abstract

Abstract: This study aimed to analyze the determinants of profitability in Ecuadorian SMEs in the province of Pichincha, specifically those in the G464 sector, through the wholesale of household goods, during the year 2023. The research process employed a quantitative, descriptive, and non-experimental methodology, utilizing multiple linear regression in the database. This analysis considered the relationships between debt, liquidity, company size, and age, and included key indicators such as ROA and ROE for visualizing the results. The analysis of the provided data revealed that debt has a negative impact on ROA, indicating that it represents high financial costs that erode net profit within the companies. Meanwhile, ROE does not reflect the influence of operational and managerial aspects necessary to correlate with the variables evaluated in the research. The research provides practical evidence for SME managers, recommending strict control and management of debt in the entities, urging continuous strategic renewal in established companies already in the market so that they can remain in it by strengthening their performance for the future.