Tóm tắt
This study uses the regression analysis method to analyze the factors affecting the business efficiency of small and medium-sized enterprises (SMEs) in Ninh Thuan province through the return on equity (ROE) ratio and the return on total assets (ROA) ratio. The study finds that the total cost to total revenue ratio, the cost of goods sold to the average of inventories ratio, and the revenue growth rate have a negative correlation with SMEs' ROE and ROA ratios. Meanwhile, the fixed assets to total assets ratio, the net income to the average of total assets ratio, and the business owners' years of schooling have a positive correlation with SMEs' ROE and ROA ratios. Based on the study's findings, some solutions are proposed to help SMEs in Ninh Thuan province improve their business performance in general and their debt financing efficiency.