the analysis of the bank payment of water bills and its impact on expenditures of the water and waste-water companies

the water and waste-water industry, as an infrastructure industry, has wide interactions with the public by having more than 20 million subscribers (27 million units). one of these interactions is the collection of debt considering the nature of the obligation sales and service rendered. collection of debt and the costs imposed as a result of the qualitative and quantitative services offered to the subscribers, is a serious challenge for the water and waste-water industry. bank fees collection (bank charges), is one of these incurred costs. statistics show that bank payments over six periods in the year 1393 of approximately 209 billion rials (122 billion urban, and 87 billion rural) have been incurred to the industry's costs. this is one aspect of the issue, the other aspect is the waste of national assets and resources through bank payment of bills. this study offers solutions and advice from water and waste-water companies' experts in order to propose a comprehensive analysis of bank payments of bills and clarify aspects of the aforementioned challenges. for a closer look, three questions and hypotheses are discussed and the data is analyzed using descriptive statistics and anova techniques. the results show that with a confidence level of 93% (at least), the development of bank payments of bills is under the influence of the provinces' developments. in general, paving the way for non-bank payment of bills is one of the factors that has led to the subscribers' satisfaction and works very much for on-time payments and will provide a timely liquidity.