Análisis de la eficiencia económica en las microempresas textiles del CIIU C1392.01 radicadas en la provincia de pichincha mediante indicadores de rentabilidad y actividad del periodo 2021-2023

Abstract

This study analyzes the economic efficiency of textile microenterprises listed in CIIU C1392.01 located in the province of Pichincha during the 2021-2023 period, using profitability indicators (ROA, ROE, and net profit margin) and activity indicators (inventory turnover, accounts receivable turnover, and supplier turnover). The research used a mixed-methods approach, collecting financial data from the Superintendency of Companies and conducting surveys of business representatives to integrate quantitative and qualitative perspectives. The findings show a marked disparity in the performance of the analyzed companies. While some microenterprises exhibit sustained profitability, others present critical financial indicators, evidencing weaknesses in financial management. Respondents also recognized administrative planning and decisions based on timely accounting information as fundamental internal factors. They also identified external factors such as the national economic situation and competition as significantly affecting business efficiency. In conclusion, the study underscores the need to improve financial management, strategic planning, and human talent development to strengthen the sector's sustainability. The recommendations focus on improving the use of financial tools and promoting public policies that support the reactivation of these productive units, which are essential to the province's economic fabric.