Análisis y determinación de las fuentes de financiamiento para la Empresa Municipal de Aseo de Cuenca EMAC-EP y su impacto en el presupuesto institucional en el año 2015

Abstract

The Municipal Company of Cleaning of Cuenca EMAC-EP, intends to provide cleaning for the city in an efficient manner. For this reason, it has several Sources of Financing to cover the expenses for the development of these activities, in line with all the parameters established in the regulation of an ideal way. Our investigation is applied to the years 2012-2015 in which we have analyzed the current income of the company EMAC-EP; realizing a comparison between the number of clients and the revenue that shows the State of Results, in order to determine if the variation of the above mentioned income was given by the number of clients or by the rate. In addition, we present by graphs the behavior of the income and analyze in certain sources of financing the Major Auxiliary to establish why the revenue increased or diminished drastically. Also, to determine that source of revenue is the most representative for the company. Once realized this investigation, we conclude that the majority of the sources of financing of the company EMAC-EP grow for the year 2015. Nevertheless, was found that the information of the entity is inconsistent. That is to say, the information of the State of Results differs from the Earned Budget. Finally, we verify that the efficiency of the company in terms of revenue collection was satisfactory because most of them were collected almost in full as were coded