This study explores the intersection of organizational values, corporate culture, and competitiveness in the context of small and medium-sized enterprises (SMEs) in the food retail sector in Quito, Ecuador. From an axiological perspective applied to the philosophy of culture, we analyze how corporate value systems shape competitive practices in emerging economies. Using a mixed-methods approach that combines quantitative analysis with 20 companies and qualitative reflections from their managers, we identify that competitiveness transcends traditional economic indicators. The findings reveal that companies with strong axiological foundations, especially values of cooperation, business ethics, and social responsibility, demonstrate greater resilience in the face of structural barriers such as limited access to international markets and technological deficiencies. The capacity for innovation, particularly experimentation with new ideas (β=0.48, p<0.001), emerges as a mediator between organizational values and competitive performance. This study contributes to the philosophy of culture applied to business development by proposing a theoretical framework that integrates Scheler and Hartmann's axiological theory with dynamic capabilities theory. These perspectives offer new insights into how local cultural values are articulated with global business practices in Latin American contexts, providing implications for both philosophical theory and business development policies.