Análisis de la valoración económica de las tarifas de agua potable de la Junta de Rubén Terán de la ciudad de Latacunga, Provincia de Cotopaxi, Ecuador.

Abstract

This study addressed the economic valuation of drinking water tariffs in the Junta de Agua Potable de Rubén Terán, located in the city of Latacunga, province of Cotopaxi, Ecuador. The main purpose was to develop a fair, equitable and sustainable tariff plan, based on a detailed analysis of the real costs of production, treatment and distribution of water resources. The project arose from the need to update a tariff scheme that historically has not reflected real operating costs, which has compromised the financial sustainability of the system. The research was developed under a mixed approach, combining quantitative, qualitative and descriptive methods. Through field measurements, situational analysis, user surveys and documentary review, key information was gathered on the current state of the infrastructure, citizen perception, the level of losses in the network and the existing cost structure. The average inflow to the water treatment plant was established at 18.58 liters per second, using the floating object method. This data was essential for projecting demand and sizing the proposed tariff system. From the financial point of view, one of the main findings was the calculation of the Net Present Value (NPV), which reached a positive value of US$339.894,07 over a 10-year evaluation horizon, starting from an initial investment of US$64.879,50. This result indicates considerable profitability and evidences the economic viability of the project. The positive NPV demonstrates that, by applying a tariff scheme adjusted to xx real costs, not only is the recovery of the investment guaranteed, but also a significant surplus that can be used for system improvements and maintenance. The cost analysis considered three categories: administrative costs, operating and maintenance costs, and investment costs. The most significant costs were identified as being related to infrastructure maintenance and network losses, attributable in part to the lack of micro-metering, clandestine connections and an aging infrastructure. There was also evidence of a billing and collection gap that directly affects the Board's operational capacity. Based on these findings, a tariff plan was designed with a block approach by user category (residential and non-residential), following the guidelines of the Water Regulation and Control Agency (ARCA). For the residential category, four consumption blocks were established: basic (0-10 m³), medium (11-30 m³), high (31- 40 m³) and excessive (over 40 m³); and for the non-residential category, three blocks: basic (0-30 m³), medium (31-50 m³) and high (over 50 m³). This scheme makes it possible to assign progressive tariffs, encouraging responsible consumption and discouraging excessive use of the resource. Among the main conclusions of the study is that the current tariff structure does not cover the real costs of the service, which puts its sustainability at risk. The lack of micro-metering prevents equitable charging and contributes to the waste of the resource. It was concluded that the implementation of a new tariff scheme, based on actual consumption and technical costs, is essential to ensure the financial and operational viability of the system. In addition, it was recommended that internal governance be strengthened, citizen participation channels be improved, and education on efficient water use be reinforced. In summary, the study provided the technical and financial tools necessary for a tariff restructuring based on criteria of equity, sustainability and efficiency, to ensure access to drinking water as a human right and a vital resource for community development