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Evaluación de la situación financiera de la empresa pública municipal de agua potable EP-MAPAVEN del cantón Ventanas
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Martínez Calderón, Priscila Nicole | |
| dc.date.accessioned | 2020-05-05T07:05:07Z | |
| dc.date.available | 2020-05-05T07:05:07Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7780 | |
| dc.description | This research work was carried out at the public company EP-MAPAVEN in the city of Ventanas, which is in charge of administering, planning, managing and maintaining the optimal functioning of the city's drinking water and sewerage systems. The organization has drawbacks in accounting for the drinking water service, since the volume of production of the vital liquid generated in the institution's purification plants does not agree with the billing report, for this reason the objective of the case study is evaluate the financial situation of the public drinking water and sewerage company EP-MAPAVEN. The methodology used is of a documentary type, because it allowed the collection of information on the subject under study accompanied by the inductive method, since the particular data on the problem was analyzed and described, and the technique of direct observation of the financial statements and a survey were also used. addressed to finance personnel using a questionnaire and observation sheet to obtain the information. The results indicated that liquidity has decreased considerably, the turnover of accounts receivable is at inadequate levels and indebtedness has had significant growth. | es_ES |
| dc.description | This research work was carried out at the public company EP-MAPAVEN in the city of Ventanas, which is in charge of administering, planning, managing and maintaining the optimal functioning of the city's drinking water and sewerage systems. The organization has drawbacks in accounting for the drinking water service, since the volume of production of the vital liquid generated in the institution's purification plants does not agree with the billing report, for this reason the objective of the case study is evaluate the financial situation of the public drinking water and sewerage company EP-MAPAVEN. The methodology used is of a documentary type, because it allowed the collection of information on the subject under study accompanied by the inductive method, since the particular data on the problem was analyzed and described, and the technique of direct observation of the financial statements and a survey were also used. addressed to finance personnel using a questionnaire and observation sheet to obtain the information. The results indicated that liquidity has decreased considerably, the turnover of accounts receivable is at inadequate levels and indebtedness has had significant growth. | es_ES |
| dc.description.abstract | El presente trabajo investigativo se realizó en la empresa pública EP-MAPAVEN de la ciudad de Ventanas, la cual es encargada de administrar, planificar, gestionar y mantener el óptimo funcionamiento de los sistemas de agua potable y alcantarillado de la ciudad. La organización presenta inconvenientes en la contabilización del servicio de agua potable, debido a que el volumen de producción del líquido vital generado en las plantas de potabilización de la institución no concuerda con el reporte de facturación, por tal razón el objetivo del caso de estudio es evaluar la situación financiera de la empresa pública de agua potable y alcantarillado EP- MAPAVEN. La metodología utilizada es de tipo documental, porque permitió recolectar información del tema objeto de estudio acompañada del método inductivo, debido que se analizó y describió los datos particulares de la problemática, además se empleó la técnica de observación directa a los estados financieros y una encuesta dirigida al personal de finanzas mediante un cuestionario de preguntas y una ficha de observación para obtener la información. Los resultados indicaron que la liquidez ha disminuido de forma considerable, la rotación de las cuentas por cobrar se encuentran en niveles inadecuados y el endeudamiento ha tenido un importante crecimiento. | es_ES |
| dc.format.extent | 22 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Evaluación financiera | es_ES |
| dc.subject | Gestión de cobranza | es_ES |
| dc.subject | Deuda flotante | es_ES |
| dc.subject | Análisis financiero e índice de endeudamiento | es_ES |
| dc.title | Evaluación de la situación financiera de la empresa pública municipal de agua potable EP-MAPAVEN del cantón Ventanas | es_ES |
| dc.type | bachelorThesis | es_ES |
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