Orçamento de Referência na Administração Pública

Abstract

In view of the volume of public contracts and the need to present details of the costs of acquisitions, knowledge of cost engineering and the main rules that guide the development of budgets in public administration is necessary on the part of public managers. This work presents, in a simplified way, the development stages of reference budgets for engineering works and services in public administration and presents some examples of essential documents in their elaboration.