Evaluación de la gestión financiera de la Empresa Pública de Agua Potable y Alcantarillado EMAPASOSQ-EP del cantón Quinindé en el período 2022-2023

Public financial management is essential for the efficiency of governmental services; however, in Latin America, the integration of cost analysis into systems such as the SIAF remains limited. This issue is evident in the Municipal Public Water and Sewerage Company EMAPASOSQ-EP in Quinindé, which faces financial difficulties that affect both its sustainability and quality of service. In light of this, the present research aimed to evaluate the financial management of EMAPASOSQ-EP in Quinindé Canton during the 2022–2023 period. To this end, deductive, inductive, analytical, and financial evaluation methods were applied. Data collection was based on the company’s official financial statements and budgetary documents, which were analyzed using horizontal analysis and financial ratio calculations, including liquidity, indebtedness, profitability, and operational efficiency.The results showed a significant decline in liquidity, an increase in accounts receivable, and low asset turnover, indicating inefficient working capital management. Likewise, a decrease in both net and operating profitability was identified, mainly due to rising operating costs in contrast to stagnant revenues. These findings suggest inefficient resource management and limited financial planning. As the main conclusion, it is established that EMAPASOSQ-EP faces serious challenges in its financial management that threaten its institutional sustainability. It is essential to implement strategies that optimize resource administration and strengthen long-term financial sustainability.

• Main Author: Hidalgo Zambrano, Mariana Karolina (author)
• Format: masterThesis
• Language: spa
• Published: 2025
• Subjects: Gestión financiera; Liquidez empresarial; Indicadores financieros; Eficiencia operativa
• Online Access: http://repositorio.espam.edu.ec/handle/42000/2724