Análise da planilha orçamentária de uma obra pública: estudo de caso de uma obra de requalificação de vias urbanas –Salvador/BA

Abstract

According to González (2008), since civil construction is one of the most representative economic activities in the Gross Domestic Product of Brazil, it has notable effects on the employability of the country. Due to this factor, the process of correctly budgeting a work becomes an essential item for its success. A properly executed budget has a direct impact on profitability and can still present results that will alert the unfeasibility of the project being studied. In this article, a budget spreadsheet analysis was carried out of a bidding process for the pavement and qualification of urban roads of the CAS (old center of Salvador)- Salvador – BA. The objective was to verify and identify changes in services

2 between the execution and delivery period of the work and also the cost impacts generated by these changes when compared to the budget worksheet of the bidding. This study was carried out in two stages, which are: 1) Analysis of the types of changes occurred in the budget worksheet, divided into excluded, included and unchanged services. 2) Verification of the impacts in relation to the costs generated by the changes in items in the budget worksheet. As a result, it was noted that the changes in quantitative and inclusion of new services in the budget worksheet during the execution of the work generated a significant impact it in the budget. Until the moment the study was completed already represented an increase of R $ 224,354.28.