Estudo comparativo orçamentário de três bancos de dados distintos para uma residência unifamiliar localizada no município de Canindé de São Francisco – SE

Abstract

The budget process is evaluated as an indispensable management tool to guide the organization, assess performance and is an essential tool in the planning and control phases. Following this principle, a comparative budget study was produced between the National System of Survey of Costs and Indexes of Civil Construction (SINAPI), which is developed and updated by the Brazilian Institute of Geography and Statistics (IBGE) and maintained by Caixa Econômica Federal ( CEF), Sergipe Works Budget System (ORSE), developed and maintained by the State Housing and Public Works Company of Sergipe (CEHOP) and by the Sergipe Sanitation Company (DESO), and with a Local database, collected in the own municipality provided by RS Construtora e Materials de Construção, for the construction of a single-family residence in the city of Canindé de São Francisco/SE. With the constructed budgets, we sought to determine, from the three databases, the construction of the ABC curve of each budgeted base, aiming to analyze the differences present between them in the budget comparison of materials, equipment, labor, rates and services . In addition to these aspects discussed, the cost procedure between budgets was carried out, discussing the benefits and indirect expenses (BDI) for study and, consequently, the estimated profit of 7.4% was raised, where it was possible to financially quantify the gain achieved. Finally, the profitability of each budget was verified, being considered as normal considering the standard of the work in question with a percentage of 5.4%. From the completion of this work, a disparity between the costs that make up the analyzed budgets was confirmed, in which the results indicate the Local base budgeted with the lowest cost for carrying out the project, with differences of 8.38% for the base ORSE and 6.64% for the SINAPI bank.