In the department of Lambayeque, the production of drinking water demands high maintenance costs for the EPS, either in its collection, purification and subsequent distribution. The relevant costs are: investment in infrastructure, personnel costs, operational costs such as: electricity, chemicals, misuse of this, etc.; administrative costs, system management costs, and costs that are reversed by paying the service provided by users. In EPSEL S.A., there is a difference between the volumes of water produced and those billed, reaching the average of 43.56% and 46% overall of Non-Billed Water (ANF). These are the statistics from 2016 and 2017 respectively. Therefore, efforts should be prioritized to reduce these differences that have a negative economic relevance in the management of the company. In this context, the present approach to address these issues will be called execution of the ...