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Abstract
The research was carried out in the companies dedicated to the commercialization of memorials, whose objective was: to establish the relationship that exists between the systems of sales applied by companies and the levels of profitability; for which a qualitative type methodology was applied with a basic approach that allowed to know the behavior of the variables, using a statistical analysis based on the use of a technique like the survey, applied to the managers of the companies and the clients and possible customers; which allowed to conclude that the administration and sales system of the companies negatively affects the profitability of the organization, because they do not have adequate strategies to attract more customers, which does not allow the achievement of sales targets, in addition, the market in which the activities of commercialization of the memorials products in Babahoyo are located, is limited because the potential customers have an aversion for the products that are offered, the prices are considered high, and one of the factors that most limits the market is the lack of prevention culture.
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