<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202022000400475</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Técnicas multivariadas: una contribución al análisis económico financiero en PYMES bananeras ecuatorianas]]></article-title>
<article-title xml:lang="en"><![CDATA[Multivariate techniques: a contribution to the financial assessment of Ecuadorian SMES involved in banana production]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Álvarez-Perdomo]]></surname>
<given-names><![CDATA[Patricia Eugenia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tamayo Saborit]]></surname>
<given-names><![CDATA[Michel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Govea Vilcacundo]]></surname>
<given-names><![CDATA[José Luís]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Unidad Educativa Quevedo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Metropolitana del Ecuador  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Unidad Educativa José Rodríguez Labandera  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2022</year>
</pub-date>
<volume>14</volume>
<numero>4</numero>
<fpage>475</fpage>
<lpage>485</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202022000400475&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202022000400475&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202022000400475&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El análisis financiero de las Pymes bananeras puede beneficiarse del uso de técnicas multivariadas. Para ello, el objetivo del presente trabajo consistió en la aplicación del análisis discriminante para identificar variables con poder discriminante entre las Pymes de la industria bananera ecuatoriana. Tales variables dependientes pueden ser útiles para el desarrollo de modelos predictivos capaces de anticipar escenarios financieros y apoyar la toma de decisiones durante la gestión empresarial. Se realizó una investigación no experimental, transversal y de alcance correlacional. La muestra del estudio estuvo conformada por 53 Pymes de la industria bananera ecuatoriana cuyos Estados Financieros para el período 2017-2019 se encuentran a disposición del público a través de la base de datos de la autoridad nacional de control financiero. La función discriminante resultante confirmó el poder discriminativo de cuatro indicadores financieros: Liquidez Actual (LC), Rentabilidad Neta de los Activos (RNA), Rotación de Ventas (RV) y Apalancamiento Financiero (AF). En el presente trabajo se discute la potencial aplicabilidad del conocimiento generado en el marco del análisis financiero predictivo de las Pymes estudiadas. Con la intencionalidad de determinar las mejores variables dependientes que mejor discriminen para caracterizar la muestra seleccionada, apoyadas en la toma de decisiones de gestión.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The financial assessment of SMEs involved in banana production can benefit from the use of multivariate techniques. To this end, the objective of the present work consisted in the application of discriminant analysis to identify variables with discriminative power among SMEs in the ecuadorian banana industry. Such dependent variables can be instrumental to develop predictive models able to anticipate financial scenarios and to support decision-making during enterprise management. A non-experimental, cross-sectional research with a correlational scope was conducted. The study sample consisted of 53 SMEs in the Ecuadorian banana industry whose Financial Statements for the 2017-2019 period are publicly available through the database of the national financial management authority. The resultant discriminant function confirmed the discriminative power of four financial indicators: Current Liquidity (LC), Net Return on Assets (RNA), Sales Rotation (RV) and Financial Leverage (AF). The potential applicability of the generated knowledge is discussed in the frame of predictive financial analysis of the studied SMEs. With the intention of determining the best dependent variables that best discriminate to characterize the selected sample, supported by management decision making.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Técnicas multivariadas]]></kwd>
<kwd lng="es"><![CDATA[análisis discriminante]]></kwd>
<kwd lng="es"><![CDATA[Pymes de la industria bananera]]></kwd>
<kwd lng="es"><![CDATA[evaluación financiera predictiva]]></kwd>
<kwd lng="en"><![CDATA[Multivariate Techniques]]></kwd>
<kwd lng="en"><![CDATA[Discriminant analysis]]></kwd>
<kwd lng="en"><![CDATA[SMEs in the banana industry]]></kwd>
<kwd lng="en"><![CDATA[predictive financial assessment]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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