Análisis de los costos y gastos de los servicios administrados por portomercados y su repercusión en las disponibilidades financieras en el periodo 2016 - 2018

Abstract

PORTOMERCADO under the possibility established in the Organic Code of Territorial Planning, Decentralization and Autonomy for municipalities, is constituted as a public company that seeks to improve services to the general population related to the supply of food, for which there is a direct administration that tries to generate profitability and financial availability on its own, which they intend to be sufficient to cover a series of costs and expenses (fundamentally payment of remuneration of human talent), which in reality has not happened because the income transferred by the GAD of Portoviejo has been the main support for the achievement of this fact, which causes a real financial dependence. The high levels of investment that have taken place in recent years for PORTOMERCADO, in terms of improving the infrastructure of the market and slaughterhouse facilities, as well as the creation of new markets, determined that the various income derived from the operation of markets and slaughterhouses (mainly from fees charged for renting shops located in these places), increased substantially in proportion of approximately one hundred and eighty percent for the period 2016-2017. In any case, and despite the improvement in financial availability for PORTOMERCADO, there is a lack of a management model focused on greater parameters of continuous and comprehensive financial evaluation.