Costo contable vs costo económico en la determinación del costo del servicio de agua potable y alcantarillado como referente para la determinación de tarifas en la Empresa Pública Municipal de Agua Potable, Alcantarillado y Saneamiento de Azogues EMAPAL EP

Abstract

The objective of the work presented is to deliver to EMAPAL EP the basis of a fee schedule policy based in the cost of production of potable water and sewage which will allow for the fulfillment of the objectives of financial efficiency and guarantee the long-tern economic sustainability of said services.

Due to the nature of the drinking water and sewage treatment monopoly, the cost projections on which the fees are based, must be based on economic methodologies which include long-term planning and not only purely accounting criteria. In this way, the accounting ledgers served as inputs to calculate the projections of financial costs.

The calculating method used to determine the reference point for cost of the drinking water and sewage of EMAPAL EP service, which takes into account the population growth and expansion, coverage goals, future demand for drinking water and sewage, efficient operational and maintenance costs and investment in replenishment of infrastructure which will satisfy the demand for expansion.