Comparação orçamentária de custos diretos: um estudo de caso entre preços do SINAPI e preços locais no município de Pombal - PB.

Abstract

Construction budgets are essential tools to ensure the success of any project. These have as their main objective, to identify, in an approximate way, the costs with the future construction, avoiding possible unforeseen events with the lack of capital or the overpricing of the same. Its elaboration process requires a sequence of precise steps so that mistakes do not occur that could compromise its credibility. As an aid to this task, there are the sources of costs, responsible for facilitating and speeding up its conception, providing the compositions of services and the prices of the main inputs used. SINAPI (National System for Research on Civil Construction Costs and Indexes) is the main database used for this purpose, offering monthly the costs of the most relevant services and inputs in civil construction. Its price collection is carried out in the capitals of each state, and does not cover possible differences practiced in more distant cities and regions or the countryside. The present work, therefore, sought to verify the reliability of this budget source, finding possible divergences between SINAPI in the state of Paraíba and the municipality of Pombal/PB. With this in mind, two analytical budgets were developed for an average-standard residence with 103 m² of built-up area, the first with SINAPI prices about the month of July 2021, and the second with the average prices obtained after the quotation of the same for materials and labor in the local market of that municipality. The comparative procedure allowed finding as results, a significant increase for Pombal in the prices of most of the materials investigated, causing a divergence of R$ 19,250.60 between the total costs of materials from the two analyzed sources. Labor, in turn, presented a reduction in the hourly prices of its workers, culminating for the same city, a reduction of R$18,525.18 among the total costs of this type of input. The overall direct costs of the residence were in the order of R$ 412,687.70 for the SINAPI budget, and R$ 413,413.13 for the Pombal budget, which provided a variation between them of only R$ 725.43, with 0.18 % more for Pombal, which proves that there was a balance compensation between the two types of inputs analyzed. In conclusion, it was determined from these final minimum data that SINAPI is a highly satisfactory and safe tool for budgeting in the municipality of Pombal PB.