Determinación del costo del servicio de agua potable de la Junta Administradora de Agua Potable de Baños-Cuenca

Abstract

The Drinking Water Administration of Baños (JAAPB) is a community organization without profit penalties for more than 40 years in the market. It has a drinking water system that provides the service to approximately 8204 users belonging to the Baños parish. The JAAPB with the purpose to provide quality services and be sustainable over time requires knowing how to control its operating costs, so the objective of this integrating project is to determine the cost per public meter of drinking water, same as the base service for the formulation of a tariff policy through quality. It allows the Administrative Board of Drinking Water of Baños to use adequate economic resources, in addition to specifying the sustainability of the drinking water service in the long term and thus see reflected all the effort that the community made to obtain the vital liquid. For its development, a process cost system was used as methodology, contributing to the correct management, distribution, and allocation of production costs. In addition to being a system that adapts to the JAAPB due to its massive and continuous production, for which was established with a general analysis of the board, then the production process was defined based on the stages of drinking water treatment. Once the processes were established, the raw material, labor, and indirect manufacturing costs were identified that each process is incurred, all this to obtain the cost per public meter of water to give the JAAPB an essential tool for decision-making