Impacto Arancelario en la Rentabilidad de las Grandes Compañías Exportadoras de Cacao en el Ecuador

Abstract

The present research analyzes the tariff impact on the profitability of large cocoa exporting companies in Ecuador, given that trade policies can directly influence competitiveness. This allows for an understanding of how tariff rates affect not only production and distribution costs but also the profitability of these companies in a constantly changing global market. The objective of this research is to analyze the tariff impact on the profitability of large cocoa exporting companies in Ecuador through a descriptive and inferential diagnosis, applying the Spearman model. The methodology applied involved a cross-sectional design with a quantitative and descriptive approach, aiming to correlate the results with tariff and profitability indicators (ROA, ROE, and Net Margin). Furthermore, using the Spearman analysis model, a significant correlation was evidenced, although it did not result in a definitive assertion of an associated relationship. In other words, the behavior and influence of tariffs on the aforementioned financial indicators were observed; however, the interpretations yielded both positive and negative relationships, remaining moderate in nature but significant in some cases and not in others. It concludes by affirming that Ecuador must continue to leverage benefits by promoting factors such as innovation, product quality, and diversification of exportable offerings to consolidate its position as one of the leading cocoa exporters globally.