Desenvolvimento de um plano de ação para acompanhamento e controle de orçamentos em empreendimentos imobiliários

Abstract

Budget control throughout the project stages and construction execution represents a challenge for construction companies, particularly in maintaining costs relative to initially budgeted values. This study aims to develop an action plan for budget control and monitoring, covering everything from the project's feasibility phase to its completion, in order to minimize discrepancies between estimated and actual costs. To achieve this, a case study was conducted on a construction project by a company located in João Pessoa, Paraíba, analyzing the budget control processes adopted by the firm, identifying both functional aspects and those that can be optimized. The research began with a literature review on fundamental concepts in Budgeting and Construction Planning, as well as identifying the main causes of budget deviations. Subsequently, an analysis was carried out on the engineering department of the company under study, identifying available data to assist in monitoring construction progress against the plan. The results demonstrated that the developed model was effective in the early detection of budget deviations, enabling their mitigation and, in some cases, their elimination. Furthermore, the model provided a foundation for implementing improvements in resource allocation and decision-making throughout the construction phases.