Análisis DAFO de la gestión financiera de las MIPYMES del sector de abarrotes en la ciudad de Guayaquil, período 2021-2024.

Abstract

This research analyzes the financial management of micro, small, and medium-sized enterprises (MSMEs) in the grocery sector of Guayaquil during the 2021–2024 period, utilizing the SWOT (Strengths, Weaknesses, Opportunities, and Threats) strategic analysis tool. The general objective is to analyze the impact of the level of formalization and associativity of financial management on the financial performance of these economic units, based on a SWOT diagnosis supported by financial indicators, in order to propose financial strategies, including a business partnership strategy, that contribute to their sustainability and competitiveness It is important to note that the quantitative component relies on a structured survey administered to the sample and on the documentary analysis of anonymized financial statements. The qualitative component consists of an analytical interpretation of this same data using the SWOT matrix and the Internal and External Factor Evaluation matrices (IFE/EFE); these tools require the researcher to provide an evaluative rather than merely numerical interpretation of the identified factors. The study focused on a population of 1,847 MSMEs registered as active taxpayers (holding a RUC) under the ISIC code G4711 in the Guayaquil canton. A sample of 320 owners was calculated using a finite population sampling formula and distributed proportionally across the canton's 16 urban parishes; these owners completed a structured survey. Additionally, anonymized actual financial statements from a subsample of 48 establishments were analyzed. The results reveal a progressive deterioration in the sector's financial indicators. revealing that net profitability fell from 6.9% to -2.7% between 2021 and 2024; total indebtedness exceeded 58% in 2024; and the average collection period extended from 35.1 to 50 days.