Análise comparativa entre orçamento estimado e custos reais em uma obra de construção civil em João Pessoa, Paraíba: um estudo de caso

Abstract

To assess the viability of any undertaking, it is essential to conduct a thorough budgetary elaboration. However, often the planned budget does not accurately reflect reality, which can lead to excessive expenses or waste during project execution. The present study aims to conduct a comparative analysis between the projected costs and those actually incurred in civil construction projects in the city of João Pessoa, Paraíba, aiming to identify cost variations. To do so, the methodology adopted is based on an analytical and quantitative approach. Data collection is carried out through a comparison of three factors: the estimated costs charged by the company in question, costs from known sources such as the National System of Costs and Indices of Civil Construction (SINAPI), the Budget System for Works of Sergipe (ORSE), and the São Paulo Company of Works and Services (CPOS), and finally, through obtaining information regarding the actual prices of materials and labor incurred during the execution of the work. The results reveal a percentage discrepancy between the costs provided through the preliminary budget and the costs actually incurred during the execution of the work. It is worth noting that, in most activities performed, the actual cost proved to be cheaper compared to the estimated budget, yet still, some areas can be improved to optimize the company's revenue.