This research sought to determine the extent to which human capital affects the competitiveness of accommodation SMEs in the province of Manabí, considering that human knowledge is one of the most important tools to generate productivity in different productive activities, using the methodology of correlational type, which associates variables through a predictable pattern for a population; describing the effect that the independent variable has on the dependent one, considering the population of 257 units; being 24% of hotels; and 76% of hostels, obtaining a sample of 67 individuals with the same population structure, applying a survey of 89 questions with a Likert scale response and the rejection of the H0 was obtained, and the acceptance of the H1; concluding that human capital DOES influence the competitiveness of SMEs in the accommodation sector in the province of Manabí. Keywords: Accommodation, human capital, competitiveness, SMEs.Esta investigación buscó determinar la medida que el capital humano incide en la competitividad de las PYMES de alojamiento de la provincia de Manabí, considerando que el conocimiento humano es una de las herramientas más importante para generar productividad en las diferentes actividades productivas, utilizándose la metodología de tipo correlacional, que asocia variables mediante un patrón predecible para una población; describiendo el efecto que tiene la variable independiente sobre la dependiente, considerándose a la población de 257 unidades; siendo el 24% de hoteles;  y el 76% de hostales obteniéndose una muestra de 67 individuos con la misma estructura de la población, aplicándose una encuesta de 89 preguntas con respuesta de escala de Likert y se obtuvo como resultado el rechazo de la H0, y la aceptación del H1; concluyendo que el capital humano SI influye en la competitividad de las PYMES del sector alojamiento de la provincia de Manabí. Palabras clave: Alojamiento, capital humano, competitividad, Pymes. ABSTRACT This research sought to determine the extent to which human capital affects the competitiveness of accommodation SMEs in the province of Manabí, considering that human knowledge is one of the most important tools to generate productivity in different productive activities, using the methodology of correlational type, which associates variables through a predictable pattern for a population; describing the effect that the independent variable has on the dependent one, considering the population of 257 units; being 24% of hotels; and 76% of hostels, obtaining a sample of 67 individuals with the same population structure, applying a survey of 89 questions with a Likert scale response and the rejection of the H0 was obtained, and the acceptance of the H1; concluding that human capital DOES influence the competitiveness of SMEs in the accommodation sector in the province of Manabí. Keywords: Accommodation, human capital, competitiveness, SMEs. Fecha de recepción: 14 de mayo de 2021; Fecha de aceptación: 29 de junio de 2021; Fecha de publicación: 09 de julio de 2021.