Gestão de custos: um enfoque sobre as ferramentas de controle utilizadas pelas construtoras da Cidade de João Pessoa/PB

Abstract

This work aimed to verify the existence of cost management in the construction works of the city of João Pessoa/PB, focusing on the tools that are used to control costs. This is a descriptive and survey research. A field survey was carried out with the population of 98 constructors from Joao Pessoa associated to SINDUSCON/JP, applying a questionnaire, sent by electronic address, with the help of the Google Form tool. This questionnaire was previously submitted to a pre-test and 20 questions were elaborated, about the interviewee, the company and specific to the subject of cost management. 27 responses were obtained, which represented 28% of the population. The results point to the existence of cost management in the works by most companies (85%); and usually the function of managing and consequently controlling costs, is given to the professionals who are accompanying the day to day work. About the tools used to control, first lays the budget, followed by software management works and forecasts. There are also companies that combine the use of two or more tools, evidencing that these can adapt to the needs of the companies. Other characteristics were observed, such as the analysis of the variation of direct and indirect costs, as well as the periodical updating of the budget.