El agua no facturada y su incidencia en la rentabilidad de la Empresa Municipal de agua potable y alcantarillado San Martín S.A. en el periodo 2014

• Autores: Delgado Chinguel, Ana Gabriela, Fernández Barrera, Paola Del Pilar
• Formato: tesis de grado
• Fecha de Publicación: 2016
• Institución: Universidad Nacional de San Martin - Tarapoto
• Repositorio: UNSM-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unsm.edu.pe:11458/1227
• Enlace del recurso: http://hdl.handle.net/11458/1227
• Nivel de acceso: acceso abierto
• Materia: Incidencia en la rentabilidad

The research titled "" unbilled water and its impact on the profitability of the Municipal Water and Sewerage San Martin SA, in the period 2014 ", aims to determine the incidence of non-revenue water in the profitability of the Company Municipal Drinking Water and Sewerage San Martin SA in the period 2014 applicative research type, descriptive, observational and cross-Experimental No. After applying the methodological process and analyzed the results obtained arrive at the following conclusions: • There is a direct incidence among non-revenue water and the profitability of EMAPA San Martin SA, the same as is evident in the water Billed represents S / 8,714,037 and the total turnover of the company 14´078, 627.0, it includes other services such as service drain, and with reference to the performance indicators of the study period indicating a value of water loss of 31.63%, the same as quantified in monetary terms the loss of drinking water at year end, is obtained S/ 2’ 061,495.14 of economic loss to the company. • The accounting and financial processes related to unbilled water that develops EMAPA San Martin S.A. It affects the management of the company , because it has not implemented a cost accounting system to control unbilled water loss ; not allowing display directly and irrefutably in the financial statements the valuation of unbilled water and its implications in the economic and financial situation of the company • All profitability ratios compared to net income show weak values. Finally, they raise the following recommendations: • Develop EMAPA San Martin S.A mechanism designed to reduce losses from unbilled water, and implement a system of cost accounting that allows recording in the accounting loss of drinking water; and have an analysis of unit costs per volume of water produced, which will allow the financial statements evidencing the importance of unbilled water