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Costes Normalizados Y Completos En La Prestación Del Servicio Eléctrico, Como Herramienta Para La Toma De Decisiones Empresariales

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  • NELSON DARÍO DÍAZ GIL

    ()

Abstract

El propósito del trabajo es abordar el cálculo de costes en las empresas eléctricas con fines de gestión interna. Para ello, se analizan las grandes fases que componen la cadena de valor en el sector eléctrico: generación, transmisión, distribución y comercialización de la energía eléctrica; se sugieren formas de superar las carencias detectadas y se muestran aplicaciones prácticas de laspropuestas. La metodología permite mostrar un cálculo del servicio por cada una de estas variables, para luego, aglutinar y mostrar los costes por Estado y actividad. Finalmente, se presenta un resumen del rendimiento operativo en ingresos y costes por servicio, oficina comercial, carga social asumida, entre otros. El trabajo aporta herramientas para reconocer estructuras departamentales que deben mejorar su rendimiento.

Suggested Citation

  • Nelson Darío Díaz Gil, 2009. "Costes Normalizados Y Completos En La Prestación Del Servicio Eléctrico, Como Herramienta Para La Toma De Decisiones Empresariales," ESTUDIOS GERENCIALES, UNIVERSIDAD ICESI, December.
  • Handle: RePEc:col:000129:006874
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    References listed on IDEAS

    as
    1. DeAngelo, Harry & DeAngelo, Linda, 2006. "The irrelevance of the MM dividend irrelevance theorem," Journal of Financial Economics, Elsevier, vol. 79(2), pages 293-315, February.
    2. Lee Pinkowitz & Rohan Williamson & René M. Stulz, 2007. "Cash Holdings, Dividend Policy, and Corporate Governance: A Cross-Country Analysis," Journal of Applied Corporate Finance, Morgan Stanley, vol. 19(1), pages 81-87.
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    More about this item

    Keywords

    Costes sector eléctrico; generación; transmisión; distribución; comercialización.;

    JEL classification:

    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)

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