Factores determinantes de la rentabilidad de las microempresas en la provincia del Guayas: un estudio para el sector comercio
Fecha
2021
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Guayaquil
Resumen
El objetivo de este estudio es determinar los factores que inciden en la rentabilidad financiera
de las microempresas que pertenecen al sector comercio en la provincia del Guayas. Para ello se
utilizó una metodología cuantitativa de tipo correlacional de diseño transversal con la información
contable y financiera que las microempresas reportaron a la Superintendencia de Compañías,
Valores y Seguros en el año 2019. Los resultados de esta investigación concluyen que para este
sector el nivel de liquidez, la rotación de activos y nivel de financiamiento de sus activos tienen
una relación positiva y significativa con la rentabilidad. El tiempo que la compañía tiene en el
mercado tiene una relación inversa con la rentabilidad y a pesar de que, el tamaño y el ratio de
garantía tienen relación con la rentabilidad, no tienen incidencia significativa sobre la misma.
The objective of this study is to determine the factors that affect the financial profitability of microenterprises belonging to the commerce sector in the province of Guayas. For this purpose, a quantitative methodology of a cross-sectional correlational design was used with the accounting and financial information that microenterprises reported to the Superintendence of Companies, Securities and Insurance in 2019. The results of this research conclude that for this sector the level of liquidity, asset turnover and level of financing of its assets have a positive and significant relationship with profitability. The time that the company has been in the market has an inverse relationship with profitability and although the size and the guarantee ratio have a relationship with profitability, they do not have a significant impact on it.
The objective of this study is to determine the factors that affect the financial profitability of microenterprises belonging to the commerce sector in the province of Guayas. For this purpose, a quantitative methodology of a cross-sectional correlational design was used with the accounting and financial information that microenterprises reported to the Superintendence of Companies, Securities and Insurance in 2019. The results of this research conclude that for this sector the level of liquidity, asset turnover and level of financing of its assets have a positive and significant relationship with profitability. The time that the company has been in the market has an inverse relationship with profitability and although the size and the guarantee ratio have a relationship with profitability, they do not have a significant impact on it.
Descripción
pdf
Palabras clave
RENTABILIDAD FINANCIERA, LIQUIDEZ,, ENDEUDAMIENTO, MICROEMPRESA,, GUAYAS
Citación
APA