Análisis del financiamiento a través del proyecto de Alianza Estratégica para la empresa EP-Aguas de Manta.

Abstract

The purpose of the research was to carry out a financial analysis of the Strategic Alliance between the drinking water company of Manta and Veolia, in order to evaluate the service that the company provides to its natural clientele. In the case of a structural Alliance, financial analysis is used as a method; where the vertical and horizontal components are appreciated, to identify through the behavior of the multiple accounting accounts declared in the financial statements caused by this alliance, the strengthening of the service. The financial ratios of solvency, profitability, and management of the period in force of the alliance 2017 – 2020 were used; The company, presenting liquidity problems, in addition to maintaining a strong installed fixed asset capacity, its revenues were very low. The relevance of the strategic alliance in the local economy of Manta was obtained in the interview with the General Management of the company, where it was learned that during the term of the alliance 3% of the total investment of the contract was received from the strategic ally and there were disagreements with the fulfillment of the agreed clauses, which generated the paralysis of the works. Consequently, during these years of existence of the alliance it was not possible to reduce the percentage of losses of drinking water, not counted, caused by leaks in pipes in poor condition, errors in measurements, clandestine connections, among others. It was also possible to show an increase in fixed assets that corresponds to the installations of the new water and purification networks of those that were in a state of oldness; In addition, there were problems of non-compliance with the work templates and bewilderment in the face of the high costs of the strategic ally.