“Impacto de la planificación estratégica en la rentabilidad de las pequeñas empresas del sector farmacéutico en Cuenca, Ecuador, durante el periodo 2022-2023.”

Abstract

This article aims to determine the impact of strategic planning on the profitability of small businesses in the pharmaceutical industry in Cuenca during 2022-2023. The methodology used was descriptive with a quantitative approach. The study population consisted of 45 companies registered with the Superintendency of Companies, of which 28 are micro-enterprises, eight are medium-sized enterprises, and nine are small enterprises, the latter being the central focus of our case study. Data was collected through a structured survey with 10 items, using a 5-point Likert scale questionnaire. The data was analyzed using mathematical and statistical methods, using SPSS and Microsoft Excel to measure the impact of strategic planning on profitability and compare it with the financial indicators ROA (Return on Assets) and ROE (Return on Equity). It is concluded that strategic planning is key to financial stability, but it must be complemented with concrete actions such as better resource management and growth strategies.