Transformación digital y rentabilidad financiera en MYPES del comercio peruano

Abstract

El presente estudio busca determinar el impacto de la transformación digital en la rentabilidad financiera de las micro y pequeñas empresas (MYPES) del sector comercio. Se empleó un enfoque mixto tipo Dexplis, primero con datos cuantitativos de 362 encuestados vinculados a MYPES y luego, con entrevistas semiestructuradas a 50 empresarios seleccionados intencionalmente. El análisis estadístico reveló una asociación significativa entre transformación digital y rentabilidad con un coeficiente d de Somers de 0.661 y un R2 de 0.726 en modelos de regresión, lo que demuestra un impacto positivo en ingresos, eficiencia y retorno de inversión. La parte cualitativa permitió profundizar en factores como el uso de plataformas de venta, reducción de costos y barreras como la falta de capacitación o resistencia al cambio. En conjunto, se concluye que digitalizar procesos no solo optimiza operaciones, más bien puede marcar una diferencia real en el desempeño económico de las MYPES, brindándoles mayor competitividad y sostenibilidad en el mercado actual.

Author Biographies

Hector Daniel Corcino Cutamanca

Contador Público Colegiado. Universidad Tecnológica del Perú. (Perú). Email: U22308113@utp.edu.pe ORCID: https://orcid.org/0000-0002-7603-6259

Luis Fernando Espejo Chacón

Doctor en Contabilidad y Finanzas. Universidad César Vallejo. (Perú). Email: lespejoch@ucv.edu.pe ORCID: https://orcid.org/0000-0003-3776-2490

Julio Montano

Doctor en Administración. Universidad Católica Los Ángeles de Chimbote. (Perú). Email: jmontanob@uladech.edu.pe ORCID: https://orcid.org/0000-0002-1620-5946

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Published
2025-11-24
How to Cite
Corcino Cutamanca, H. D., Espejo Chacón, L. F., & Montano, J. (2025). Transformación digital y rentabilidad financiera en MYPES del comercio peruano. Revista Venezolana De Gerencia, 30(14), 1225-1239. https://doi.org/10.52080/rvgluz.30.especial14.22