Bibliographic citations
Grados, R., (2024). Desviaciones en las proyecciones de ingresos y costos de las Empresas Prestadoras de Servicios de Saneamiento en el marco de sus estudios tarifarios [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/29534
Grados, R., Desviaciones en las proyecciones de ingresos y costos de las Empresas Prestadoras de Servicios de Saneamiento en el marco de sus estudios tarifarios []. PE: Pontificia Universidad Católica del Perú; 2024. http://hdl.handle.net/20.500.12404/29534
@mastersthesis{renati/1666034,
title = "Desviaciones en las proyecciones de ingresos y costos de las Empresas Prestadoras de Servicios de Saneamiento en el marco de sus estudios tarifarios",
author = "Grados Gutierrez, Raul Jesus",
publisher = "Pontificia Universidad Católica del Perú",
year = "2024"
}
This study analyzes the deviations between the projected revenues and costs of Sanitation Service Providers (EPS) in Peru and the actual results during the 2015-2022 period, within the framework of tariff studies. It examines both internal and external factors that have affected these projections, such as the underestimation of operating costs, market fluctuations, and differences in financial management between EPS included in the Transitional Support Regime (RAT) and those that are not. Through a statistical analysis of regulatory accounting and a survey directed at EPS operators, the most critical factors impacting financial estimates are identified. The results show that EPS under the RAT face greater financial difficulties due to less efficient management and larger variations in their projections, preventing them from achieving financial sustainability. This study proposes improvements in tariff planning and projection tools to ensure a more efficient and sustainable service.
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