Financial control and RIMPE in microenterprises of the popular and solidarity economy: a theoretical analysis for the design of optimization projects in Guayas, Ecuador

The Popular and Solidarity Economy (PSE) represents a key sector for productive inclusion and local development in Ecuador, particularly in provinces with strong commercial dynamism such as Guayas. This article presents a scholarly review on the optimization of financial control and the impact of the Simplified Regime for Entrepreneurs and Popular Businesses (RIMPE) on microenterprises within this sector. The methodology was based on a documentary review of academic literature, current tax regulations, and technical studies published between 2012 and 2025, aimed at identifying the main advances and limitations in the financial management of microenterprises. The results of the review show that the implementation of adequate financial control systems contributes to improving business sustainability, facilitates compliance with tax obligations, and strengthens the competitiveness of productive units. Likewise, challenges were identified related to administrative training, the digitalization of accounting processes, and the normative simplification of RIMPE. It is concluded that the optimization of financial control, in coordination with an inclusive and flexible tax regime, constitutes a strategic axis to enhance the development of microenterprises in the Popular and Solidarity Economy in the province of Guayas.