Abstract
Competitiveness has different meanings. All of them contain common elements that allow them to be classified into four dimensions: stakeholders, human factor, innovation, finance and market penetration. Goals: The main objective of this research is to analyze the relationship between the use of resources and capacities and financial performance in small and medium microenterprises (Mipymes) of the three sectors in Mexico. Metodology: Regarding the method of obtaining information, the data obtained from the application of 360 surveys were used, covering SME units from the sectors: industrial, commerce and services; in the main cities of the country. A theoretical model was designed to contrast the 3 specified hypotheses, and it was validated with a linear regression model. Contributios: Finally, it is concluded that this empirical study, framed in the contingent approach, has been able to show that human factors and innovation explain to a greater extent their influence on financial performance. And that technology, although it contributes to performance, conflicts when the human factor intervenes in the implementation of said technology. Thus, constituting a sustainable competitive advantage for business success.
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