Innovación social para el fortalecimiento de las microempresas del sector comercial del cantón La Maná
DOI:
https://doi.org/10.70577/asce.v5i3.1038Palabras clave:
Rendimiento empresarial; perspectiva basada en los recursos; resiliencia microempresarial; economía solidaria; sostenibilidad financiera.Resumen
Las microempresas comerciales forman un universo heterogéneo que la agregación en bloques amplios como el comercio, tiende a ocultar estructura de costos y desempeño financiero. Este artículo evalúa si la proporción del gasto en compensación laboral sobre los ingresos ordinarios, y su relación con la rentabilidad, difiere entre tres subsectores comerciales, venta de vehículos y autopartes (CIIU G45), comercio al por mayor (G46) y comercio al por menor (G47), en el cantón La Maná, entre 2022 y 2025. Con base en un panel censal de 763 observaciones firma-año (277 unidades económicas), construido a partir de estados financieros obligatorios ante la Superintendencia de Compañías, Valores y Seguros del Ecuador, se estimó un modelo de regresión lineal múltiple del rendimiento sobre activos (ROA), incluyendo variables dummy de subsector, el índice de gasto laboral relativo y el tamaño de la firma. G45 presentó el ROA medio más alto (0.075) y la menor razón de gasto laboral sobre ingresos (184.42); G47 mostró el patrón inverso (ROA 0.048; razón 1,363.29); y G46, 63.2% del panel, se ubicó en posición intermedia. Sin embargo, al controlar el gasto laboral relativo, la pertenencia sectorial perdió significancia estadística sobre el ROA (p > 0.29), lo que indica que es la estructura de costos laborales, y no la clasificación sectorial, la que explica las diferencias de desempeño. Esto cuestiona el uso de clasificaciones industriales estándar como criterio de política pública en contextos de informalidad y escala reducida, y sugiere orientar instrumentos de fortalecimiento financiero según intensidad del costo laboral relativo.
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Derechos de autor 2026 Leysli Nicole Mera Arias , Kevin Alexander Peñafiel Mora , Eduardo Fabricio Cabrera Toscano , Gloria Evelina Pazmiño Cano
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