Cartera vencida del servicio de agua potable del gobierno autónomo descentralizado del cantón ventanas en el periodo 2023.
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 serv...
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| Natura: | bachelorThesis |
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2025
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| Accesso online: | http://dspace.utb.edu.ec/handle/49000/17987 |
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Aggiungi Tag | Riassunto: | 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. |
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