Evaluación de la rentabilidad en los emprendimientos adscritos al Proyecto de Desarrollo Fomento Productivo del Gobierno Autónomo Descentralizado de da provincia de Chimborazo, año 2023

Abstract

The purpose of this work was to carry out an evaluation of profitability in the enterprises attached to the Development Project of the Productive Development of the Decentralized Autonomous Government of the province of Chimborazo (GADPCH) for the year 2023, in order to improve decision-making. The methodology implemented had a quantitative and qualitative approach, and an exploratory and descriptive level of research was used. Thus, an analysis of the economic situation of the enterprises was presented and an inductive and analytical research method was developed through a non-experimental design of a transversal, field and documentary type, to obtain necessary information through methods, techniques and instruments. Among these, a survey and an observation sheet aimed at entrepreneurs were carried out, a survey applied to consumers in the city of Riobamba and, finally, an interview for the Department of Development of Productive Development of GADPCH and the teachers of the Polytechnic High School of Chimborazo (ESPOCH) related to the project. On the other hand, through a semaphorization of the results applied through financial ratios, it was determined that enterprises have low returns by identifying factors that affect their low profitability such as production costs, operational and financing expenses, and the lack of control of activities within the business, since there are no accounting records that allow the use of tools to know and improve the productivity and competitiveness of entrepreneurship within the market. As a result of this, strategies and a plan of activities were developed that are recommended that entrepreneurs put into action together with government institutions and academia to ensure optimal growth and correct decision-making.