Avaliação do desvio de custo em obra comercial

Abstract

The study investigates the transition between the preliminary budget and the executive budget of a medium-sized commercial warehouse in Goiânia, focusing on cost management in civil construction. The research identifies challenges related to budget deviations and proposes solutions to improve estimation accuracy and minimize financial risks. Traditional and contemporary cost analysis methodologies were employed, along with the collection and organization of financial data in spreadsheets to facilitate the comparison between the projected and executed budgets. The analysis revealed significant discrepancies between the estimated and actual costs of the project, especially in the masonry and partition phase, where the final cost increased from R$ 40,974.25 to R$ 69,497.76 due to errors in the initial quantification. The final budget showed a 17.99% increase, rising from R$ 425,875.62 to R$ 502,527.53, highlighting the need for more rigorous and accurate budget planning. The main causes of budget overruns were the underestimation of materials and fluctuations in input prices, which directly impacted the project costs. The study proposes the use of spreadsheets based on the National System for Research on Construction Costs and Indices (SINAPI) to ensure greater accuracy in estimates. Additionally, it recommends implementing practices that improve data traceability and the organization of takeoffs to enhance financial control during project execution and prevent future budget deviations. The solutions presented aim to contribute both to theory and practice in the field of cost management in construction projects.