Impacto de la digitalización en el desempeño financiero, medido mediante el ROIC (Return on Invested Capital) de los restaurantes (CIIU I 5610) de la ciudad de Quito, periodo 2021-2023.

Abstract

This study aimed to analyze the impact of digitalization on financial performance, measured through the Return on Invested Capital (ROIC), in restaurants classified under CIIU I 5610 in the city of Quito during the 2021–2023 period. A mixed-methods approach was applied, with a descriptive and correlational design, utilizing primary data collected through structured surveys administered to 21 restaurants, along with secondary financial data obtained from the Ecuadorian Superintendence of Companies, Securities and Insurance (SCVS). The quantitative analysis included normality tests, Spearman's rank correlation, and non-parametric tests such as Kruskal-Wallis. The results indicate a notable improvement in ROIC, from -38.46% in 2021 to positive values in 2022 (8.13%) and 2023 (5.00%). Correlation analysis revealed statistically significant associations between digitalization dimensions—such as automation, digital marketing, and organizational digital culture—and key financial performance indicators, particularly capital efficiency and operational profitability. However, the Kruskal-Wallis test showed no statistically significant differences in ROIC between groups with high and low levels of digitalization, suggesting that the financial impact of digitalization also depends on other organizational factors. It is concluded that digitalization has positively influenced the operational performance of restaurants, although its direct effect on ROIC may require complementary implementation strategies. This study provides empirical evidence on the strat