Diagnóstico financiero del indicador IANC en la empresa ESPUFLAN
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Date
2022-09-10
Authors
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
El agua es parte vital para la subsistencia de las comunidades en cualquier lugar del mundo,
factor clave para el desarrollo de la fauna y la flora, elemento fundamental para el crecimiento de
las ciudades y elemento esencial en aspectos de desarrollo social, económico, político; además
de, contribuir con el mejoramiento de los ecosistemas saludables y ser elemento fundamental
para la vida.
El enfoque de investigación se determina mixta, permite asumir la realidad organizacional y
financiera de la entidad en mención, es decir, de una forma triangular, donde la realidad
administrativa corresponde a lo cualitativo y es evaluada desde lo cuantitativo específicamente
orientada en la empresa ESPUFLAN ESP del municipio de Flandes-Tolima, para determinar
estrategias de optimización de costos que conduzcan a disminuir la pérdida del agua.
El 70% de los conjuntos residenciales no cuentan con totalizador general, de 80 conjuntos
residenciales existentes en el municipio, se encuentran 61 puntos registrados como piscina o
zonas comunes, en el perímetro del municipio de Flandes se hallan instalados 85 hidrantes sin
ningún tipo de medición, construcciones no registradas ante la entidad y el alto grado de
conexiones ilegales, tipificados en el Artículo 256 del Código Penal como “Defraudación de
fluidos”, contribuyen sin discusión en el nivel del IANC de la organización, afectando los
ingresos y la operatividad de la entidad.
Las fallas administrativas y técnico-operativas recurrentes a lo largo de las vigencias
analizadas (2019 a mayo 2022), así como, la constante ineficiencia en el proceso de facturación,
siendo este el punto clave entre agua facturada y agua producida antes de su posterior cobro a los
usuarios y recuperación de recursos invertidos en todo el proceso por parte de la entidad; afectan
gravemente el cumplimiento del objeto social: “La organización y administración de los
servicios públicos domiciliarios de acueducto, alcantarillado y aseo, brindando bienestar
continuo en la calidad de vida de los habitantes del municipio de Flandes”.
Water is a vital part for the subsistence of communities anywhere in the world, a key factor for the development of fauna and flora, a fundamental element for the growth of cities and an essential element in aspects of social, economic, and political development; in addition to contributing to the improvement of healthy ecosystems and being a fundamental element for life. The research approach is determined mixed, it allows to assume the organizational and financial reality of the entity in question, that is, in a triangular way, where the administrative reality corresponds to the qualitative and is evaluated from the quantitative specifically oriented in the company ESPUFLAN ESP of the municipality of Flandes -Tolima, to determine cost optimization strategies that lead to reducing water loss. 70% of the residential complexes do not have a general totalizer, of 80 existing residential complexes in the municipality, there are 61 points registered as swimming pools or common areas, in the perimeter of the municipality of Flanders 85 hydrants are installed without any type of measurement , constructions not registered with the entity and the high degree of illegal connections, typified in Article 256 of the Penal Code as "fraud of fluids", contribute without discussion at the level of the organization's IANC, affecting the income and the operation of the entity. The recurring administrative and technical-operational failures throughout the periods analyzed (2019 to May 2022), as well as the constant inefficiency in the billing process, this being the key point between billed water and water produced before its subsequent payment. users and recovery of resources invested in the entire process by the entity; seriously affect the fulfillment of the corporate purpose: "The organization and administration of home public services of aqueduct, sewage and cleaning, providing continuous well-being in the quality of life of the inhabitants of the municipality of Flandes".
Water is a vital part for the subsistence of communities anywhere in the world, a key factor for the development of fauna and flora, a fundamental element for the growth of cities and an essential element in aspects of social, economic, and political development; in addition to contributing to the improvement of healthy ecosystems and being a fundamental element for life. The research approach is determined mixed, it allows to assume the organizational and financial reality of the entity in question, that is, in a triangular way, where the administrative reality corresponds to the qualitative and is evaluated from the quantitative specifically oriented in the company ESPUFLAN ESP of the municipality of Flandes -Tolima, to determine cost optimization strategies that lead to reducing water loss. 70% of the residential complexes do not have a general totalizer, of 80 existing residential complexes in the municipality, there are 61 points registered as swimming pools or common areas, in the perimeter of the municipality of Flanders 85 hydrants are installed without any type of measurement , constructions not registered with the entity and the high degree of illegal connections, typified in Article 256 of the Penal Code as "fraud of fluids", contribute without discussion at the level of the organization's IANC, affecting the income and the operation of the entity. The recurring administrative and technical-operational failures throughout the periods analyzed (2019 to May 2022), as well as the constant inefficiency in the billing process, this being the key point between billed water and water produced before its subsequent payment. users and recovery of resources invested in the entire process by the entity; seriously affect the fulfillment of the corporate purpose: "The organization and administration of home public services of aqueduct, sewage and cleaning, providing continuous well-being in the quality of life of the inhabitants of the municipality of Flandes".
Description
Definir estrategias sostenibles internas y externas, para minimizar el IANC, con llevando esto al
aumento de los ingresos y reducción de los costos operativos y administrativos en la empresa
Espuflan ESP
Keywords
Indicadores de gestión, Indicadores de servicios públicos, Indicador de agua no contabilizada (IANC), Sostenibilidad financiera, PKIS, Water, Metering, IANC, Consumption, Income, Losses