Efecto en la rentabilidad de las pymes provocado por la tasa de interés activa, las metodologías de cálculo de las cuotas de préstamo y la aplicación de modelos estadísticos no tradicionales en el análisis de información financiera.

Abstract

Today, governments in developing countries recognize the importance of Small and medium-sized enterprises (“SMEs”) in contributing to economic growth and regional and local development. In the framework of globalization, SMEs are considered small organizations with social features similar to a family, whose economic objective is to maintain themselves in the market with the social goal of maintaining and giving prosperity to the family unit. Despite being a very important source in the economy, however, SMEs do not have many advantages to fully develop due to the existence of endogenous and exogenous factors that affect them to a great extent. The goal of the SMEs are always challenge for any Honduran government, regardless of whether they are promulgated through a formal format of public policies similar to the "NATIONAL ENTREPRENEURSHIP STRATEGY" set by the Undersecretariat of MIPYME - SSE dependent on the Ministry of Economic Development, by surveying and consulting with the general public via ENP-DH 2011 for commentary and ideas that increase access to better positions and salaries, or through legislation pursuant to Congressional. Decrees No. 135 - 2008 "LAW FOR THE PROMOTION AND DEVELOPMENT OF THE COMPETITIVENESS OF THE MICRO. SMALL AND MEDIUM ENTERPRISES; DECREE 284 - 2013 "LAW FOR THE GENERATION OF EMPLOYMENT. PROMOTION TO THE BUSINESS INITIATIVE. FORMALIZATION OF BUSINESSES AND PROTECTION OF THE RIGHTS OF THE INVESTORS"; 145-2018 "LAW OF SUPPORT TO THE MICRO AND SMALL BUSINESS". In which ever format, it is crucial and necessary for SMEs to seek and have a specific financing proposal through different financial organizations, including commercial or second-tier banks, as opposed to new international regulations and country regulations that have marginalized the sector and until recently, have not recognized SMEs as a market of interest. Keywords: SMEs, profit, method for calculating the payment quote.