Impactos da pandemia de covid-19 no orçamento de obras públicas: comparativo entre reajuste e reequilíbrio de contratos.

Abstract

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.