<?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>2739-0039</journal-id>
<journal-title><![CDATA[Gestio et Productio. Revista Electrónica de Ciencias Gerenciales]]></journal-title>
<abbrev-journal-title><![CDATA[Gestio et Productio]]></abbrev-journal-title>
<issn>2739-0039</issn>
<publisher>
<publisher-name><![CDATA[Instituto de Investigación y Estudios Avanzados Koinonía]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2739-00392025000100055</article-id>
<article-id pub-id-type="doi">10.35381/gep.v7i12.202</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Gestión financiera y su incidencia en la rentabilidad de microempresas comerciales manabitas. Ecuador]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial management and its impact on the profitability of commercial microenterprises in Manabí. Ecuador]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Salas-Muentes]]></surname>
<given-names><![CDATA[Nicole Daniela]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Zambrano-Zambrano]]></surname>
<given-names><![CDATA[Elisa Juverly]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Manabí  ]]></institution>
<addr-line><![CDATA[Portoviejo Manabí]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Técnica de Manabí  ]]></institution>
<addr-line><![CDATA[Portoviejo Manabí]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<volume>7</volume>
<numero>12</numero>
<fpage>55</fpage>
<lpage>69</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2739-00392025000100055&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2739-00392025000100055&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2739-00392025000100055&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El presente estudio analiza la incidencia de la gestión financiera en la rentabilidad de microempresas intermediarias de comercio de productos diversos en la provincia de Manabí, Ecuador. Se investigó cómo la administración de flujos de efectivo y el control de costos afectan la rentabilidad de estas microempresas. A través de una investigación descriptiva y de campo, se recopilaron datos mediante encuestas y análisis financieros de las microempresas activas en la región. Los resultados muestran que la gestión financiera tiene una relación positiva y significativa con la rentabilidad empresarial, aunque las microempresas estudiadas enfrentan desafíos relacionados con la informalidad y la falta de experiencia en la administración de sus recursos. Este estudio proporciona recomendaciones para mejorar las prácticas de gestión financiera, con el objetivo de fortalecer la rentabilidad y la sostenibilidad de las microempresas en un entorno económico cambiante.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This study analyzes the impact of financial management on the profitability of microenterprises that trade in various products in the province of Manabí, Ecuador. The study investigated how cash flow management and cost control affect the profitability of these microenterprises. Through descriptive and field research, data were collected through surveys and financial analysis of microenterprises active in the region. The results show that financial management has a positive and significant relationship with business profitability, although the microenterprises studied face challenges related to informality and lack of experience in managing their resources. This study provides recommendations for improving financial management practices, with the objective of strengthening the profitability and sustainability of microenterprises in a changing economic environment.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Gestión financiera]]></kwd>
<kwd lng="es"><![CDATA[rentabilidad]]></kwd>
<kwd lng="es"><![CDATA[microempresas]]></kwd>
<kwd lng="es"><![CDATA[administración de recursos (Tesauro UNESCO)]]></kwd>
<kwd lng="en"><![CDATA[Financial management]]></kwd>
<kwd lng="en"><![CDATA[profitability]]></kwd>
<kwd lng="en"><![CDATA[microenterprises]]></kwd>
<kwd lng="en"><![CDATA[resource management. (UNESCO Thesaurus).]]></kwd>
</kwd-group>
</article-meta>
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