Desviaciones en las proyecciones de ingresos y costos de las Empresas Prestadoras de Servicios de Saneamiento en el marco de sus estudios tarifarios
Date
2024-11-29
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Pontificia Universidad Católica del Perú
Abstract
Este estudio analiza las desviaciones entre las proyecciones de ingresos y costos de las
Empresas Prestadoras de Servicios de Saneamiento (EPS) en Perú y los resultados reales
durante el periodo 2015-2022, en el marco de los estudios tarifarios. Se examinan tanto
factores internos como externos que han afectado estas proyecciones, como la subestimación
de los costos operativos, fluctuaciones del mercado y diferencias en la gestión financiera
entre EPS incluidas en el Régimen de Apoyo Transitorio (RAT) y aquellas que no lo están.
A través de un análisis estadístico de la contabilidad regulatoria y una encuesta dirigida a
operadores de EPS, se identifican los factores más críticos que impactan las estimaciones
financieras. Los resultados muestran que las EPS bajo el RAT enfrentan mayores dificultades
financieras, debido a una gestión menos eficiente y mayores variaciones en sus proyecciones,
lo que impide alcanzar la sostenibilidad financiera.
Este estudio propone mejoras en la planificación tarifaria y en las herramientas de proyección
para garantizar un servicio más eficiente y sostenible.
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.
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.
Description
Keywords
Servicios públicos--Perú, Empresas--Finanzas--Perú, Saneamiento--Tarifas--Perú