Estudo comparativo de custos dos materiais de uma obra pública baseada em valores referenciados com valores obtidos no município de Maceió-AL

Abstract

The following comparative study was carried out with the objective of ensuring the rational management of municipal resources, allowing greater savings in the public resources used, thus ensuring good financial health for the municipality of Maceió / AL. The current study aims to perform a comparative analysis between the costs of referenced materials of a public work versus costs of materials practiced in the market of the region under study, based on the Constitution of the Federative Republic of Brazil of 1988, in the Inspection Guidelines of the Federal Audit Court - TCU, in Law No. 8.666, of June 21, 1993, among other existing rules related to the procedures for executing budgets. This comparison made it possible to analyze whether the material values provided by the SINAPI and ORSE systems represent the reality of the local market for the month of October 2020. According to the Brazilian Institute of Engineering Audit (2016), the recommended margin of error for budgets analytical costs is 5.00%. From the universe of materials analyzed, 65.00% had market values above the margin of error, 22.50% had market costs below the margin of error and 12.50% were within the margin of error. During the period of data collection, there was considerable price volatility in the civil construction market, such cost variation is proven in the present study through a comparison between the costs of performing the services of Grupo A of ABC Curve for the months of May and November 2020. The research strategy will be based on a bibliographic survey, documentary and descriptive analysis, approached from a quantitative point of view.