Factores determinantes de la rentabilidad en micro y pequeñas empresas del sector comercial en México

• Araceli Hernández Jiménez https://orcid.org/0000-0002-9955-4876
• Marisol Cáceda Quispe https://orcid.org/0000-0001-5681-9830
• Fanny Elcira Barrantes Santos https://orcid.org/0000-0003-2478-6557
• Alex Josmar Galván Villanueva https://orcid.org/0009-0004-8724-6632

DOI: https://doi.org/10.31876/rcs.v32i2.45546

Abstract

La presente investigación tiene como objetivo determinar los factores que influyen en la rentabilidad de las micro y pequeñas empresas comerciales ante los problemas derivados de la pandemia, desde el enfoque de la teoría de contingencia y de recursos y capacidades. Para ello, se llevó a cabo un estudio cuantitativo con 275 empresas oaxaqueñas ubicadas en la Región del Istmo de Tehuantepec en México. Los resultados del análisis de regresión logística revelaron que el tipo de empresa, la antigüedad y las ventas tienen una relación negativa y significativa con la rentabilidad. Por otro lado, los despidos, apoyos y el género muestran un impacto positivo. Es importante señalar que el factor tecnológico no influyó estadísticamente en su rendimiento. Estos hallazgos permitirán a los empresarios enfrentar situaciones de crisis, identificando las estrategias más adecuadas según su contexto, tamaño y características; mientras que el gobierno podrá diseñar políticas públicas con enfoque de género adaptadas a la realidad de las micro y pequeñas empresas, con el objetivo de mejorar su rentabilidad y garantizar su permanencia.

References

Alderson, J. C. (2005). Diagnosing foreign language proficiency: The interface between learning and assessment. Bloomsbury Academic.
Alghizzi, T. M., & Alshahrani, T. M. (2024). Effects of grading rubrics on EFL learners’ writing in an EMI setting. Heliyon, 10(18), e36394. https://doi.org/10.1016/j.heliyon.2024.e36394
Aliaga-Pacora, A. A., Juárez-Hernández, L. G., & Sumarriva-Bustinza, L. A. (2023). Validez de una rúbrica para evaluar competencias investigativas en postgrado. Revista de Ciencias Sociales (Ve), XXIX(4), 415-427. https://doi.org/10.31876/rcs.v29i4.41265
Andrade, H. G. (2005). Teaching with rubrics: The good, the bad, and the ugly. College Teaching, 53(1), 27-30. https://doi.org/10.3200/CTCH.53.1.27-31
Attali, Y., & Burstein, J. (2006). Automated essay scoring with e-rater® V.2. Journal of Technology, Learning, and Assessment, 4(3). https://ejournals.bc.edu/index.php/jtla/article/view/1650
Bachman, L. F. (1990). Fundamental considerations in language testing. Oxford University Press.
Bachman, L. F., & Palmer, A. S. (1996). Language testing in practice: Designing and developing useful language tests. Oxford University Press.
Bachman, L., & Palmer, A. (2022). Language assessment in practice: Developing language assessments and justifying their use in the real world. Oxford University Press.
Basturkmen, H. (2012). Review of research into the teaching and learning of English for specific purposes. Language Teaching, 45(4), 418-429.
Briesmaster, M., & Etchegaray, P. (2023). Coherence and cohesion in EFL students’ writing production: The impact of a metacognition-based intervention. Íkala, Revista de Lenguaje y Cultura, 22(2), 183-202. https://doi.org/10.17533/udea.ikala.v22n02a02
Brookhart, S. M. (2013). How to create and use rubrics for formative assessment and grading. ASCD.
Brown, J. D. (2014). Testing in language programs: A comprehensive guide to English Language Assessment. Jd Brown Publishing.
Cambridge Assessment English (2020). Plans to merge Cambridge Assessment and Cambridge University Press announced. Cambridge University Press & Assessment.
Cambridge English (2024). B1 Preliminary Handbook for teachers for exams. Cambridge University Press & Assessment. https://www.cambridgeenglish.org/Images/168150-b1-preliminary-teachers-handbook.pdf
Cambridge English Language Assessment (2014). Assessing writing performance – Level B1. Cambridge English. Available. https://www.cambridgeenglish.org/pl/Images/231794-cambridge-english-assessing-writing-performance-at-level-b1.pdf
Cambridge English Research Group (2024). Quality and accountability: Reliability and SEM for Cambridge English exams (B1 Preliminary – PET). Cambridge English. https://www.cambridgeenglish.org/english-research-group/quality-and-accountability/
Council of Europe (2009). Relating Language Examinations to the ‘Common European Framework of Reference for Languages: Learning, Teaching, Assessment’ (CEFR). A Manual. Council of Europe. https://www.coe.int/en/web/common-european-framework-reference-languages/relating-examinations-to-the-cefr
Council of Europe (2020). Common European Framework of Reference for Languages: Learning, teaching, assessment. Council of Europe Publishing, Strasbourg. https://rm.coe.int/common-european-framework-of-reference-for-languages-learning-teaching/16809ea0d4
Flowerdew, J. (2015). Some thoughts on English for Research Publication Purposes (ERPP) and related issues. Language Teaching, 48(2), 250-262. https://doi.org/10.1017/S0261444812000523
Green, A. (2021). Exploring language assessment and testing: Language in action. Routledge.
Halliday, M. A. K., & Hasan, R. (2014). Cohesion in English. Routledge.
Hou, Z. J., Ciuba, A., & Li, X. L. (2025). Improve LLM-based Automatic Essay Scoring with Linguistic Features. arXiv:2502.09497. https://doi.org/10.48550/arXiv.2502.09497
Hughes, A., & Hughes, J. (2020). Testing for language teachers. Cambridge University Press and Assessment.
Hyland, K. (2003). Second language writing. Cambridge University Press.
Hyland, K., & Hyland, F. (Eds.) (2019). Feedback in second language writing: Contexts and issues. Cambridge University Press.
Jonsson, A., & Svingby, G. (2007). The use of scoring rubrics: Reliability, validity and educational consequences. Educational Research Review, 2(2), 130-144. https://doi.org/10.1016/j.edurev.2007.05.002
Khalifa, H., & Weir, C. J. (2009). Examining reading: Research and practice in assessing second language reading. Cambridge University Press.
Little, D. (2006). The Common European Framework of Reference for Languages: Content, purpose, origin, reception and impact. Language Teaching, 39(3), 167-190. https://doi.org/10.1017/S0261444806003557
Lumley, T. (2005). Assessing Second Language Writing: The Rater’s Perspective. Peter Lang.
Messick, S. (1989). Validity.  In R. L. Linn (Ed.), Educational measurement (3rd ed., pp. 13–103). Macmillan Publishing Co, Inc; American Council on Education.
Montaner-Villalba, S. (2020). Written expression in English for specific purposes through blogging and cooperative learning. Journal of Teaching English for Specific and Academic Purposes, 8(3), 171-186. https://doi.org/10.22190/JTESAP2003171M
Moses, R. N., & Yamat, H. (2021). Testing the validity and reliability of a writing skill assessment. International Journal of Academic Research in Business and Social Sciences, 11(4), 202-208. http://dx.doi.org/10.6007/IJARBSS/v11-i4/9028
Panadero, E., Jonsson, A., Pinedo, L., & Fernández-Castilla, B. (2023). Effects of rubrics on academic performance, self-regulated learning, and self-efficacy: A meta-analytic review. Educational Psychology Review, 35, 113. https://doi.org/10.1007/s10648-023-09823-4
Parrales, A. B., & González, X. A. (2024). Competencia léxica y expresión escrita. Un estudio empírico en el aula de ESO. Ogigia. Revista Electrónica de Estudios Hispánicos, (35), 63-84. https://doi.org/10.24197/ogigia/35.2024.63-84
Polio, C. G. (1997). Measures of linguistic accuracy in second language writing research. Language Learning, 47(1), 101-143. https://doi.org/10.1111/0023-8333.31997003
Salihi, V., & Rexhepi, S. (2025). Error analysis in written tasks of Albanian-speaking GFL learners at B1 level: Common types and causes. Theory and Practice in Language Studies, 15(1), 14-23. https://doi.org/10.17507/tpls.1501.02
Sickinger, R., Brunfaut, T., & Pill, J. (2025). Comparative Judgement for evaluating young learners’ EFL writing performances: Reliability and teacher perceptions of holistic and dimension-based judgements. Language Testing, 42(2), 137-166. https://doi.org/10.1177/02655322241288847
Sun, K., & Wang, R. (2024). Automatic essay multi-dimensional scoring with fine-tuning and multiple regression. arXiv:2406.01198. https://arxiv.org/abs/2406.01198Taylor, L. (Ed.) (2011). Examining speaking: Research and practice in assessing second language speaking. Cambridge University Press.
Torres, G. A., Perea, J. T., García, D. M., y De la Hoz-Escorcia, S. (2022). Atributos didácticos de las rúbricas en la formación del ingeniero civil: Una mirada desde la estática. Revista de Ciencias Sociales (Ve), XXVIII(1), 202-215. https://doi.org/10.31876/rcs.v28i1.37685
Uzun, K. (2024). Enhancing written communication skills for academic purposes. In E. Zehir & H. Çelik (Eds.), Teaching English for Academic Purposes: Theory into practice (pp. 169–190). Palgrave Macmillan. https://doi.org/10.1007/978-3-031-72545-6_8
Weigle, S. C. (2010). Assessing writing. Cambridge University Press. https://doi.org/10.1017/CBO9780511732997
Weir, C. J., Vidaković, I., & Galaczi, E. D. (2013). Measured constructs: A history of Cambridge English Examinations 1913–2012. Cambridge University Press.
Yoo, H., Han, J., Ahn, S.-Y., & Oh, A. (2024). DREsS: Dataset for Rubric-based Essay Scoring on EFL Writing. arXiv:2402.16733. https://doi.org/10.48550/arXiv.2402.16733
Zhao, H., & Zhao, B. (2023). Co-constructing the assessment criteria for EFL writing by instructors and students: A participative approach to constructively aligning the CEFR, curricula, teaching and learning. Language Teaching Research, 27(3), 765-793. https://doi.org/10.1177/1362168820948458