ARAÚJO JÚNIOR, Gildenor Pires de.
Résumé:
With the arrival of the Corona Virus Disease - 2019 (Covid-19) pandemic, a
period of public calamity was introduced in Brazilian society, beginning in the year
2020, and the impacts were immeasurable in all sectors of the economy,
including in construction. Therefore, this study carried out in the Basic Unit
of Health at the Flores site, located in the municipality of Pombal-PB, aims to
prepare the economic-financial rebalancing of the contract for a public work and
compare with the readjustment by the inflation index, in order to analyze the impact of the
rise in the prices of services and inputs. The initial budget has the magnitude of
R$ 657,272.95 without the presence of the BDI, but with the realization of the ABC curve, it was
possible to highlight the most expensive items in the worksheet present in range A,
corresponding to the amount of R$ 528,226.06. In this way, the separation
of the original budget by stages of engineering services and carried out two
procedures, the accumulated (annual) adjustment by the National Construction Index
(INCC) in the amount of 17.35% and the rebalancing of unit prices for the period of
06/2020 to 07/2021. Based on the results presented, the increase in the readjustment
by the INCC was R$91,647.22 and the rebalancing was R$111,304.91.
Comparing the two methods performed, we found a significant difference
in price increases. Of the 11 services that encompass band A, only 5
showed a lower percentage of growth than that applied in the readjustment.
Comparing with the 17.35% that is predicted by inflation, the installation stages
hydraulics and frames reached more than double this value with the
results of 36.39% and 35.06%, respectively. In this way, the readjustment by the
INCC was not able to justify the increase in most steps, justifying,
thus, the need to review prices to maintain the viability of the contract.
