Análise comparativa de orçamentos de obras com os referenciais de composição TCPO e SINAPI: estudo de caso.

Abstract

The budget is an indispensable tool of cost engineering in civil construction, contributing to the planning of a work or service through a cost prevision. A good budget enables a good allocation of resources and an orderly planning of the construction, predicting and avoiding unnecessary expenses that would increase the final cost of the project. In the matter of making a good budget, there is a need to analyze ways to make the budget more efficient and ensure costs consistent with the reality of the project. This research realizes a study comparing the direct costs of a budget done with two different references of composition of unit costs for a work of normal template in the interior of the state of Paraíba. The SINAPI databases of Caixa Econômica Federal and TCPO of PINI were defined as objects of study, the reference prices for the month of March / 2020 of the two references were used. The research identifies the variations in values on the budget with the total direct costs budgeted with the two compositional references and presents these variations acquired considering all the construction stages of the work, as also to analyzing the services classified in zone A of the ABC curve and the services which presented the greatest variance in their cost between the two references. To understand which of the references presents costs closer to the local market of the work, the prices of inputs belonging to the most representative services of the budget were collected. The results demonstrate that for the work under study the costs budgeted with the SINAPI reference are lower than those determined with TCPO, representing a 25.58% discount on the SINAPI budget in relation to the budget using TCPO. About the prices collected in the local market of the work, it was identified that the applicable budget with the SINAPI reference is the one that comes closest to local costs.