Análisis en la aplicación de la tasa de recolección de basura en el Departamento de Comercialización de la Empresa Municipal de Aseo de Cuenca (EMAC-EP) durante los períodos 2010-2015 y su impacto en los estados financieros

Abstract

The present investigation was in the EMAC-EP Municipal Public Sanitation Company, which is responsible for maintaining a clean and healthy city by providing different services, within which the collection of household waste became the object of study of the titulation work, due to the representativity that generates this income to the entity.

The income to the EMAC-EP is the collection of the Household Garbage Collection Rate, therefore it was appropriate to analyze the formula applied for the calculation of the rate, as well as the amounts invoiced and collected by the service through a historical analysis comprised between to the year 2010 to 2015, with the aim of stablish its value, management. The company has control on the registration of the rate in the garbage collection.

The result obtained will allow the entity to carry out an adequate control regarding the Income of the Garbage Collection, as well as to take the corresponding measures in the treatment of the account and in the accounting record of the same, so that the Financial Statements reflect the actual situation of the EMAC-EP.