Cartera vencida del servicio de agua potable del gobierno autónomo descentralizado del cantón ventanas en el periodo 2023.
| dc.contributor.advisor | Sandoya Mayorga, Liliana Andreina | |
| dc.contributor.author | Cando Bravo, Genesis Victoria | |
| dc.date.accessioned | 2025-04-27T02:51:02Z | |
| dc.date.available | 2025-04-27T02:51:02Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17987 | |
| dc.description | This case study was conducted in the Decentralized Autonomous Government of the Ventanas Canton, focusing on the overdue portfolio of the drinking water service during the period 2023. The research was promoted to evaluate the impact of this item, which increases delinquency with respect to the service, which affects the ability to comply with the municipal budget and results in a harmful cycle that complicates the execution of financial and operational compliance and decreases citizen confidence. This study is justified by the need to obtain a clear understanding of the accounting and budgetary management of the municipality. The primary objective was to analyze the causes that contribute to the increase in the overdue portfolio by using the interview technique, examining its composition and determining its efficiency through the application of financial indicators. The results showed that a level of delinquency continues to persist since for the total number of users of the overdue portfolio there was an increase of 678 people for 2023 and as for the total value with an increase of $24,355.84 for 2023, for the total number of users under agreement the difference was 48 people from 2022 to 2023. Although the established collection procedures apply, such as notifications, debt forgiveness, application of agreements and prescription, all this did not allow to reduce the client portfolio and at the same time continue with payment problems. The conclusions and recommendations indicate the need to strengthen the collection management system, establish more flexible payment arrangements and the implementation of other collection channels, this will contribute to a more efficient administration and thus to a significant reduction of the overdue portfolio. | es_ES |
| dc.description | This case study was conducted in the Decentralized Autonomous Government of the Ventanas Canton, focusing on the overdue portfolio of the drinking water service during the period 2023. The research was promoted to evaluate the impact of this item, which increases delinquency with respect to the service, which affects the ability to comply with the municipal budget and results in a harmful cycle that complicates the execution of financial and operational compliance and decreases citizen confidence. This study is justified by the need to obtain a clear understanding of the accounting and budgetary management of the municipality. The primary objective was to analyze the causes that contribute to the increase in the overdue portfolio by using the interview technique, examining its composition and determining its efficiency through the application of financial indicators. The results showed that a level of delinquency continues to persist since for the total number of users of the overdue portfolio there was an increase of 678 people for 2023 and as for the total value with an increase of $24,355.84 for 2023, for the total number of users under agreement the difference was 48 people from 2022 to 2023. Although the established collection procedures apply, such as notifications, debt forgiveness, application of agreements and prescription, all this did not allow to reduce the client portfolio and at the same time continue with payment problems. The conclusions and recommendations indicate the need to strengthen the collection management system, establish more flexible payment arrangements and the implementation of other collection channels, this will contribute to a more efficient administration and thus to a significant reduction of the overdue portfolio. | es_ES |
| dc.description.abstract | Este estudio de caso se realizó en el Gobierno Autónomo Descentralizado del Cantón Ventanas orientándose en la cartera vencida del servicio de agua potable durante el periodo 2023. La investigación se promovió por evaluar el impacto de este rubro el cual aumenta la morosidad con respecto al servicio, lo que afecta la capacidad de cumplir con el presupuesto municipal y da como resultado un ciclo nocivo el cual complica la ejecución del cumplimiento financiero y operativo y disminuye la confianza de la ciudadanía. Este estudio se justifica en la necesidad de obtener una compresión clara de la gestión contable y presupuestaria del municipio. El objetivo primordial fue analizar las causas que contribuyen al aumento de la cartera vencida mediante la utilización de la técnica de la entrevista, examinando su composición y determinando su eficiencia mediante la aplicación de los indicadores financieros. Los resultados evidenciaron que sigue persistiendo un nivel de morosidad puesto que para el total de usuarios de la cartera vencida hubo un aumento de 678 personas para el 2023 y en cuanto para el valor total con $24.355,84 de aumento para el 2023, para el total de usuarios bajo convenio la diferencia fue de 48 personas del 2022 al 2023. Aunque aplican los procedimientos establecidos de cobro, como notificaciones, condonación de deudas, aplicaciones de convenio y prescripción, todo esto no permitió disminuir la cartera de clientes y la vez proseguir con los problemas de pago. Las conclusiones y recomendaciones indican la necesidad de fortalecer es sistema de gestión de cobros, fijar arreglos de pagos más flexibles y la implementación de otros canales de recaudación, esto contribuirá a una administración más eficiente y así a una reducción significativa de la cartera vencida. | es_ES |
| dc.format.extent | 72 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2025 | es_ES |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
| dc.subject | Cartera vencida | es_ES |
| dc.subject | Servicio de agua potable | es_ES |
| dc.subject | GAD | es_ES |
| dc.subject | Presupuesto | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Cartera vencida del servicio de agua potable del gobierno autónomo descentralizado del cantón ventanas en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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