Análisis de la educación financiera y su influencia en el desempeño empresarial en las microempresas del sector comercial de la ciudad de Guayaquil.

Abstract

The main objective of this degree study was to analyze the relationship between education and financial performance within the microenterprises of the commercial sector of the city of Guayaquil through a quantitative analysis to determine if both variables have impact on the growth of the organization. It was decided to divide the work into four chapters, in which the specific objectives set within the research are resolved. The current situation of commercial micro-enterprises in Ecuador, with regard to their financial capacity, was described, from financial statements taken from the Superintendency of Companies in order to obtain more information on the problems that have affected its financial performance. From the methodological perspective, the work was defined as a correlational deductive research due to the existence of a relationship to investigate. A simple linear regression analysis was carried out between the results obtained among the three blocks established about the variable financial education: (1) economic-financial knowledge, (2) financial products and (3) financial planning; and the nine business performance indicators: (1) current liquidity, (2) asset indebtedness, (3) equity indebtedness, (4) sales turnover, (5) average collection period, (6) average payment period, (7) operational margin, (8) net return on sales and (9) net return on assets. Finally, an improvement plan was drawn up with a duration of three years in order to implement actions aimed at improving quality and performing more efficiently within companies.