Modelo de inteligencia de negocios para el análisis de facturación, morosidad y pagos en línea del servicio de recolección de residuos sólidos en la EMMAIPC-EP

Abstract

This study developed a business intelligence model for analyzing billing, delinquency, and online payments for the EMMAIPC-EP solid waste collection service. The study adopted a mixed-methods approach using -a case study methodology and applying Ralph Kimball’s six-phase methodology: planning, requirements analysis, dimensional modeling, physical design, extraction, transformation, and loading, and business intelligence application development. The data was obtained from the Flectra institutional system and included the cadaster, user registry, billings, and payments for the period from November 2025 to July 2026. The model was implemented in Power BI Desktop using a fact constellation with three fact tables: billing, collections, and portfolio, and four shared dimensions: time, user, territory, and channel. The indicators were calculated using DAX metrics and presented in four dashboards. During the period, a total of 336,488 documents were issued for a total of 1,452,969.28 U.S dollars, and a total of 724,745.24 U.S dollars was collected, corresponding to a collection rate of 49.9%. The delinquency rate was 33.6% , with a total of 15,893 delinquent customers, and the parishes of Cañar and Biblián accounted for 47.5%of the delinquent portfolio. The share of online payments rose from 12.9% to 20.3% of monthly collections. The model integrates all the information needed to monitor the service’s financial management into a single tool. Keywords: business intelligence, Kimball methodology, Power BI, delinquent accounts, collections