Determining factors of profitability in micro and small businesses in the commercial sector in Mexico

Hernández Jiménez A.; Cáceda Quispe M.; Barrantes Santos F.E.; Galván Villanueva A.J. · Revista de Ciencias Sociales (2026) · DOI: 10.31876/rcs.v32i2.45546

Resumen

This research seeks to determine the factors that influence the profitability of micro and small commercial enterprises in the face of the problems derived from the pandemic, from the approach of contingency theory and resources and capabilities. A quantitative study was carried out with 275 Oaxacan companies located in the Isthmus of Tehuantepec region. The results of the logistic regression analysis revealed that the type of company, seniority and sales have a negative and significant relationship with profitability. On the other hand, layoffs, support and gender show a positive impact. It is important to note that the technological factor did not statistically influence their performance. These findings will allow entrepreneurs to face crisis situations, identifying the most appropriate strategies according to their context, size and characteristics, while the government will be able to design public policies with a gender perspective adapted to the reality of micro and small enterprises, with the objective of improving their profitability and guaranteeing their permanence. © Licencia de Creative Commons Atribución 4.0 Internacional (CC BY 4.0) https://creativecommons.org/licenses/by/4.0/deed.es

Instituciones: Universidad Peruana de Ciencias Aplicadas; Universidad ESAN